The taxpayer claimed group relief for its accounting periods ended 31 December 2006 and 2008 to use losses of other UK group companies. It then made further cross-border claims for group relief for the same periods in respect of losses of group members resident in other EU member states. The taxpayer later accepted that the cross-border claims did not meet the required criteria and sought to revert to the domestic claims.
HMRC said the making of the cross-border claims involved the withdrawal of the domestic claims and it was too late to make those claims afresh (FA 1998 Sch 18 para 73).
The taxpayer appealed.
The First-tier Tribunal referred to Marks & Spencer plc v CRC [2014] STC 819 in which the Supreme Court held the company could submit revised claims without withdrawing the original ones. It followed therefore that earlier and later claims could coexist...
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