Marks & Spencer Plc v David Halsey (HM Inspector of Taxes)

Core Citations

CITES

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

CONSIDERS

CONSIDERS

• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970 - Articles : S-46

REPORTED OPINION OF in

• 8 ITLR 1012

CONSIDERED in

• Marks & Spencer Plc v Revenue and Customs Commissioners [SC]
• Marks & Spencer Plc v Revenue and Customs Commissioners (No 2)

This document cites

• Marks & Spencer Plc v Halsey (Case C-446/03)
• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).