Marks & Spencer Plc v HM Revenue and Customs

JurisdictionUK Non-devolved
CourtUpper Tribunal (Tax and Chancery Chamber)
Judgment Date2010
Neutral Citation[2010] UKUT 213 (TCC)
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3 cases
  • Marks & Spencer Plc v Revenue and Customs Commissioners (No 2)
    • United Kingdom
    • Supreme Court
    • 19 February 2014
    ...(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 app......
  • The Claimants Listed in the Group Register of the Loss Relief Group Litigation Order v The Commissioners for HM Revenue & Customs
    • United Kingdom
    • Chancery Division
    • 11 February 2013
    ...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......
  • Marks & Spencer Plc v Revenue and Customs Commissioners [SC]
    • United Kingdom
    • Supreme Court
    • 22 May 2013
    ...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......
1 books & journal articles
  • Case Notes
    • United Kingdom
    • Maastricht Journal of European and Comparative Law Nbr. 22-3, June 2015
    • 1 June 2015
    ...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 A3/2010/2249, Judgme......

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