Marks & Spencer Plc v Revenue and Customs Commissioners [SC]

Core Citations

CONSIDERS

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

CONSIDERS

• Finance Act 2000
• Income and Corporation Taxes Act 1988 - Articles : SCH-17A
• Finance Act 1998

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• Finance Act 1998 - Articles : SCH-18
• Finance Act 2000
• Marks & Spencer Plc v HM Revenue and Customs (Case C-309/06)

REFERS TO

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

RESUELVE RECURSO

• Marks & Spencer Plc v HM Revenue and Customs

REPORTED OPINION OF in

• [2013] NR Uned 72
• [2013] STC 1262
• [2013] BTC 162

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• [2013] 3 All ER 835
• [2013] WLR D 191
• [2013] 1 WLR 1586

CONSIDERED in

• Thurcroft Power Ltd v Volta Energy Group Ltd

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



See all quotations

• Marks & Spencer Plc v Halsey (Case C-446/03)
• Marks & Spencer Plc v HM Revenue and Customs
• Marks & Spencer Plc v HM Revenue and Customs (Case C-309/06)
• Finance Act 2000
• Finance Act 1998
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• A Oy.
• Oy AA.