Date cross border group relief claim is made, not end of accounting period, will determine claim success, says Supreme Court –

Posted May 24th, 2013 in accounts, EC law, HM Revenue & Customs, news, subsidiary companies, taxation by tracey

“The date when a claim for cross border group relief is made should form the basis of a decision about one of the tests for granting that relief under EU law and not the date of the end of the accounting period in which the claim was made, the Supreme Court has ruled.”

Full story, 24th May 2013