GROUP-RELIEF

An affectionate farewell to an ancient tax – and a group relief question its replacement is yet to answer.

Matthew Rowbotham and Sam Pennington (Lewis Silkin) explore the company law issues on group relief surrenders and the traps that lie in wait.

Scottish FTT upholds Revenue Scotland’s assessments relating to incorrectly claimed LBTT group relief

FTT denies cross-border group relief claim on main purpose grounds.

Maddy Potthast

Gavin Little

In the first in a series of articles on corporate tax issues, Gavin Little and Maddy Potthast (Interpath) focus on the conditions for corporation tax loss relief via group relief.

UT denies SDLT group relief because of tax avoidance main purpose.

Laura Frenck

Lorna McCaa

Tax implications for sellers will often influence the optimum time to sell a company. Lorna McCaa and Laura Frenck (Dentons) address the main tax implications for UK corporate sellers and the related timing considerations.

Helen Coward

Helen Coward (Charles Russell Speechlys) examines the decision in The Tower One St George Wharf Ltd concerning the SDLT group relief anti-avoidance rule.

Richard Doran

Davinder Sahota

A decision of the Upper Tribunal illustrates the difficulties of applying CJEU case law for disputes over pre-Brexit breaches of EU law, write Richard Doran and Davinder Sahota (EY).