Bampton loses late claim group relief case

The Bampton case highlights the pitfalls of corporation tax group relief

In a recent judgment in a case of a tax saving scheme, which used corporation tax group relief to offset all available losses of other companies, Bampton Property Group’s application for judicial review has been dismissed. The case, R (on the application of Bampton Property Group Ltd & Ors) v R & C Commrs 2012 EWHC 361) was heard at the Queen’s Bench Division (Administrative Court) and the judgment was delivered on 24 February 2012.

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