Foulser and Another v MacDougall (Inspector of Taxes)

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Core Citations

REFERS TO

Marks & Spencer Plc v Halsey (Case C-446/03)

REPORTED OPINION OF in

[2005] STC SCD 374

APPEAL RESOLVED in

Foulser and Another v MacDougall (Inspector of Taxes)

REFERRED in

UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners

This document cites

Marks & Spencer Plc v Halsey (Case C-446/03)