Tax grouping possible with non-UK companies
Following the European Court of Justice's judgment in ICI v Colmer, the UK Inland Revenue has said that claims for group and consortium relief will now be accepted between UK-resident companies where a group or consortium is established by reference to companies resident in the European Union (EU) or the European Economic Area (EEA).
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: