Two group relief claims for the same periods

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...