• Service: Tax, Global Indirect Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 7/11/2014

United Kingdom - CJEU to hear cross-border group relief case 

July 11: The Court of Justice of the European Union (CJEU) on 15 July 2014 will hold a hearing concerning the European Commission’s infringement proceedings against the UK’s cross-border group relief provisions (as introduced by Finance Act 2006).

It is anticipated that a judgment from the CJEU in this matter may be significant for UK taxpayers with existing cross-border group relief claims, as well as those considering new claims in all periods following introduction of the Finance Act 2006 rules.

The Finance Act 2006 rules allowed for cross-border group relief claims in principle, but only in extremely limited circumstances that were almost impossible for taxpayers to satisfy—essentially a “no possibilities test” needed to be satisfied at the end of the period in which the losses arose.

Read a July 2014 report (PDF 671KB) prepared by the KPMG member firm in the United Kingdom: Weekly Tax Matters (11 July 2014)

The KPMG report also includes discussions of the following topics:

  • Upper Tribunal allows appeal for case challenging “reclaim” time limits
  • Zipvit - First-tier Tribunal decision
  • Lok'nstore Group PLC - Upper Tribunal decision
  • PAYE - Draft legislation on coding notices

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