Marks & Spencer Plc v HM Revenue and Customs

Core Citations

APPLIES

• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-402
• Income and Corporation Taxes Act 1988 - Articles : S-403
• Income and Corporation Taxes Act 1988 - Articles : SCH-17A

[See more]

• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)

CITES

• Cadbury Schweppes Plc v Commissioners of Inland Revenue
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• ICI Plc v Colmer (Inspector of Taxes) (No 2)

[See more]

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)

REPORTED OPINION OF in

• [2010] STC 2470

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

This document cites

• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Cadbury Schweppes Plc v Commissioners of Inland Revenue
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)



See all quotations

• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue