In the first part of a two-part article on cross-border group relief Graham Airs of Slaughter & May takes us up to the Finance Act 2006
The purpose of this two-part article is to examine how far the UK has got in coping with the judgment of the European Court of Justice in Marks and Spencer v Halsey. It first looks briefly at the position before that case was brought and then looks at the case itself the Finance Act 2006 and (in the second part of the article) events since enactment of FA 2006.
Before Marks and Spencer
Before the enactment of the...
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In the first part of a two-part article on cross-border group relief Graham Airs of Slaughter & May takes us up to the Finance Act 2006
The purpose of this two-part article is to examine how far the UK has got in coping with the judgment of the European Court of Justice in Marks and Spencer v Halsey. It first looks briefly at the position before that case was brought and then looks at the case itself the Finance Act 2006 and (in the second part of the article) events since enactment of FA 2006.
Before Marks and Spencer
Before the enactment of the...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")