Marks & Spencer plc v Halsey: a score draw
| Category | Technical Articles |
| Author | Technical Department |
Article by Colin Davis, CIOT Technical Officer, Corporate and International Tax. This article appeared in the February 2006 issue of Tax Adviser.
The ECJ gave its decision in the
Marks & Spencer case on 13 December. The ramification are the subject of much debate among tax practitioners and HMRC.
Technical Department
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February P>/P~~
