Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).

Core Citations

WORK EXPRESSION OF

• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).

This document cites

• Income and Corporation Taxes Act 1988
• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Petri Manninen.



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