Corporation Tax: Post-completion reallocation of group relief

Resource type: Article

Status: Published on 31-May-2012

Jurisdiction: United Kingdom

The Court of Appeal has held that the seller of a group of companies was not entitled, under the terms of the tax deed to which it was a party, to require the purchaser to arrange that certain surrenders for group relief be made.

Norton Rose LLP

Register for free access

To access this resource and thousands more, register for a free, no-obligation trial of Practical Law. Register using the button below, telephone +44 (0)20 7202 1220 or e-mail info@practicallaw.com.

A free trial will give you:

✔ Unlimited access to Practical Law online know-how
✔ Thousands of market standard documents and clauses
✔ Daily alerts and weekly update e-mails on key legal developments in your practice area
 

Register

Log in

To access this resource, log in below or register for free access.

Contact us

Our customer services team are available every working day 8.30am to 7pm (GMT).

Actions
Resource information
Show resource details Hide resource details
  • Resource ID: 2-519-6468
  • Published: 31-May-2012
  • Products:  PLC Magazine (UK), PLC UK Corporate, PLC UK Law Department, PLC UK Tax
    • Series: Taxation
Ask a question
Print
Related content
Related content
Topics
{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247634912625", "objName" : "Corporation Tax Post-completion reallocation of group relief", "userID" : "2", "objUrl" : "http://plc.practicallaw.com/cs/Satellite/2-519-6468?null", "pageType" : "", "contentAccessed" : "false", "analyticsPermCookie" : "256c544cf:13ed820c621:-7d89", "analyticsSessionCookie" : "256c544cf:13ed820c621:-7d88", "statisticSensorPath" : "http://analytics.practicallaw.com/sensor/statistic" }