Marks & Spencer Plc v Revenue and Customs Commissioners (No 2)

Core Citations

CONSIDERS

• Marks & Spencer Plc v David Halsey (HM Inspector of Taxes)
• Marks & Spencer Plc v Halsey (Case C-446/03)

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• Marks & Spencer Plc v Halsey (Case C-446/03)
• Marks & Spencer Plc v Halsey (Case C-446/03)
• Marks & Spencer Plc v HM Revenue and Customs

CONSIDERS

• Finance Act 2000
• Finance Act 2000
• Finance Act 1990 - Articles : SCH-15

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• Finance Act 1998 - Articles : SCH-5
• Finance Act 1998 - Articles : SCH-18
• Finance Act 1999 - Articles : S-92
• Income and Corporation Taxes Act 1988
• Finance Act 1998

REFERS TO

APPLIES

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

AFFIRMS

• Marks & Spencer Plc v HM Revenue and Customs

REPORTED OPINION OF in

• [2014] 2 All ER 331
• [2014] WLR D 90
• [2014] STC 819

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• [2014] BTC 7
• [2014] NR Uned 26
• [2014] 1 WLR 711

This document cites

• Marks & Spencer Plc v David Halsey (HM Inspector of Taxes)
• Marks & Spencer Plc v Halsey (Case C-446/03)
• Marks & Spencer Plc v HM Revenue and Customs
• Marks & Spencer Plc v Halsey (Case C-446/03)
• Marks & Spencer Plc v Halsey (Case C-446/03)



See all quotations

• Marks & Spencer Plc v HM Revenue and Customs
• Income and Corporation Taxes Act 1988
• Finance Act 2000
• Finance Act 1998
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Aprile Srl, en liquidación, contra Amministrazione delle Finanze dello Stato.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• A Oy.
• Oy AA.