In a recent development the High Court has overturned the Tax Appeals Commission’s (TAC) decision in the Susquehanna case, a landmark case concerning group relief under s411 of the Taxes Consolidation Act 1997 (TCA 1997). This article follows up on my previous analysis (Martin Phelan and Patricia McCarvill, “The Susquehanna Case – Group Relief s411 TCA 1997”, Irish Tax Review, Issue 2 of 2021).
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