Published on 28 Jul 11
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- the reason for grouping provisions
- legislative provisions
- common employees
- practical operation of old and new de-grouping provisions
- recovery issues when part of the group fails – Post harmonisation.
David W Marks QC is a commercial Silk practising principally in Tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute & other professional bodies. He is a Chartered Tax Advisor and a Registered Trust and Estates Practitioner. He received the Tax Institute’s Meritorious Service Award in 2013.
- Current at
10 July 2017