Marks & Spencer Plc v HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judgment Date | 2010 |
| Neutral Citation | [2010] UKUT 213 (TCC) |
| Year | 2010 |
| Date | 2010 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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4 cases
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Marks & Spencer Plc v Revenue and Customs Commissioners [SC]
...Customs Commissioners [2009] UKFTT 64 (TC); [2009] UKFTT 231 (TC); [2009] SFTD 757, and proceeded from there to the Upper Tribunal [2010] UKUT 213 (TCC), [2010] STC 2470 and then to a second Court of Appeal, whose decisions are now under appeal to this 9 The issues that arose in the secon......
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Marks & Spencer Plc v Revenue and Customs Commissioners (No 2)
...64 and 231 (TC) and proceeded from there to the Upper Tribunal ("UT"), which comprised the President, Warren J, and Judge Edward Sadler: [2010] STC 2470 and thence to a second Court of Appeal, comprising Lloyd, Moses and Etherton LJJ [2012] STC 231. It was in his judgment in that second ap......
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The Claimants Listed in the Group Register of the Loss Relief Group Litigation Order v The Commissioners for HM Revenue & Customs
...and cross-appeals by the Revenue and M&S from the decision of the Upper Tribunal (Warren J (P) and Judge Sadler, [2010] UKUT 213 (TCC), [2010] STC 2470), which had allowed in part an appeal from the final determinations of the group relief claims by the First-tier Tribunal (Judge Avery-Jone......
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Mindpearl AG v The Commissioners for Her Majesty's Revenue & Customs, TC 01400
...18/11 [Notice of Reference for a preliminary ruling] (j) Philips Electronics UK Ltd vs HMRC TC 00176 25 (k) HMRC vs Marks & Spencer plc [2010] STC 2470 (l) Paragraph 9 – 025: burden of proof dicey, Morrison Collins on the Conflict of Laws 14th edition 13. We were also provided during the co......
1 books & journal articles
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Case Notes
...FTC/04/2009, FTC/05/2009, FTC/28/2009 and FTC/32/2009, Judgment of 21 June 2010, e Commissione rs for HMRC v. Marks & Spencer plc [2010] UKUT 213 (TCC), [2010] STC 2470; Court of Appeal (Civil Division), A3/2010/2182, A3/2010/2255, A3/2010/2218, A3/2010/2192, A3/2010/2554 and A3/2010/224......