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

Core Citations

CONSIDERS

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

CONSIDERS

• Finance Act 1998
• Taxes Management Act 1970 - Articles : S-56A
• Income and Corporation Taxes Act 1988

[See more]

• Finance Act 2000
• Finance Act 1998 - Articles : SCH-18

REFERS TO

RESUELVE RECURSO

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

REPORTED OPINION OF in

• 9 ITL Rep 739
• 9 ITL Rep 739
• [2007] Eu LR 577

[See more]

• [2007] 2 CMLR 21
• [2008] STC 526
• [2007] STI 410
• 9 ITLR 739
• [22/02/2007] TLR 1
• [2007] BTC 204

CITED in

• Cadbury Schweppes Plc v Commissioners of Inland Revenue

CONSIDERED in

• Marks & Spencer Plc v Revenue and Customs Commissioners [SC]
• Marks & Spencer Plc v Revenue and Customs Commissioners (No 2)
• The Claimants Listed in the Group Register of the Loss Relief Group Litigation Order v The Commissioners for HM Revenue & Customs

[See more]

• Marks & Spencer Plc v HM Revenue and Customs

REFERRED in

• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue

This document cites

• Marks & Spencer Plc v Halsey (Case C-446/03)
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Marks & Spencer Plc v Halsey (Case C-446/03)
• Income and Corporation Taxes Act 1988
• Finance Act 2000



See all quotations

• Finance Act 1984
• Taxes Management Act 1970
• Finance Act 1998
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).