On appeal from: [2011] EWCA Civ 1156.

These appeals raise questions about the availability of cross-border group relief and the method of quantifying such relief, in respect of claims made by Marks and Spencer plc for group relief in respect of losses sustained by two of its subsidiaries. The Supreme Court held that the CJEU had determined that it was contrary to article 43 EC to preclude cross-border group relief in the Member State of the claimant company where the taxpayer could show that there had been no possibility of utilising the losses in the Member State of the surrendering company in any accounting period prior to the date of the claim and no possibility of such utilisation in the accounting period in which the claim is made or in future accounting periods.

For judgment, please download: [2013] UKSC 30
For Court’s press summary, please download: Court’s Press Summary
For a non-PDF version of the judgment, please visit: BAILII