Marks and Spencer plc and Another Vs. Commissioners for Her Majesty's Revenue and Customs and Another

Decided On : Feb-19-2014

Court : UK Supreme Court

LAW: Introduction 1, the Finance Act, the Finance Act 2000, article 43, article 49, article 43, article 43, the Finance Act, Schedule 18 FA, chapter 4, section 403(1, Chapter, the Taxes Act 1988 &, section 393(1, the Taxes Act, section 393(1, section 393(1

ORG: Marks, Spencer plc, the Supreme Court, Court, Marks, MSD, Marks, Spencer (Belgium) NV, MSD, MSB, LJ, the Court of Appeal, the Court of Appeal, ECJ, the Court of Appeal, ECJ, the Court of Appeal, ECJ, ECJ, Court, ECJ, ECJ, Case C-446/03, Marks, Spencer plc v Halsey, the Court of Appeal, Court, MSD, MSB, MSD, MSB, MSG, MSB, MSB, EC, TFEU, Marks, Spencer plc v Halsey, SCD, ECJ, EC, ECJ, EC, Treaty, Court, State, EC, EC, Marks, Spencer plc v Halsey, The Court of Appeal, the Tax Chamber of the First, Tribunal, Avery-Jones, Marks, Spencer plc v Revenue, Customs Comrs, the Upper Tribunal, Court of Appeal, Lloyd, Moses and Etherton LJJ, LJ, Lloyd and Etherton LJJ, The Court of Appeal, Court, Court, ECJ, ECJ, Court, Spencer plc v Halsey, ECJ, EC, Court of Appeal, Court of Appeal, the first Court of Appeal, EC, ECJ, FTT, EU, FTT, Annex, Annex, Annex, EU, Autologic plc, FTT, Appellant, the Upper Tribunal's, FTT, Court of Appeal, the Upper Tribunal, LJ, ECJ, the Court of Appeal, LJ, LJ, the Upper Tribunal, the Court of Appeal, LJ, the first Court of Appeal, FTT, MSD, MSB, FTT, FTT, FTT, MSG, MSB, MSB, FTT, ECJ, ECJ, Community, Community, Community, LJ, the Court of Appeal, FTT, Fleming, Bodycraft, Customs Comrs, Marks, Spencer plc v, Customs, LJ, ECJ, MSG, MSG, ECJ, ECJ, Haahr Petroleum v Abenra Havn and Others, Aprile, Community, FTT, the Upper Tribunal, MSG, the Upper Tribunal, the Court of Appeal, FTT, FTT, the Court of Appeal, EU, the Court of Appeal preferred, LJ, FTT, Revenue, ECJ, Board, Board, Inland, Revenue, Customs, Inland, Board

DATE: 22 May 2013, ten years ago, December 2002, 1997, 1998, 2012, 13 December 2005, 2006, 2005, I-10837, 1975, the end of the 1990s, March 2001, August 2001, 14 December 2007, 22 December 2001, 27 December 2007, between 2000 and 2003, the years 1998 to 2001, the years 2001 and 2002, the same years, 20 March 2007, 12 December 2007, 11 June 2008, the years from, 2000, 1998, years, 2000, 1988, between 2000 and 2003, para 5, 2003, 70, 2003, 13 December 2005, April 2006, 2006, 1235, 2008, 2009, 2010, 2470, 2012, 21 February 2013, a later date, 48., the later date, two 19, two., 22, 20 March 2007, 12 December 2007, 11 June 2008, 1998, some years, 86, 1998, 87, 2006, 16-17, 74, 58, between the end of the accounting period, 74, 58, 73, 35, para 62, 37, 30, 2008, para 32, one year, six years earlier, 40, two days, about two weeks, four 42, 44, December 2005, 46, six years, three months, 68, 64, 65, 1998, 2008, 2003, 6 years, 3 months, para 67, 55, 1997, five 49, the same year, Year 1, Year 0 or, Year 2, Year 0, those years, 2002, Year 2, Year 1, Year 1, year 1, year 1, 54, 1 July 1999, 1998, 75, 1988, 30 days, 1998, 30 days, 30 days, 30 days, 1st July 1999, the end of 2 years, the end of the period, the end of 6 years, the end of the period, the end of 6 years, the end of the period, the end of 6 years, the end of the period, the end of 6 years, 3 months, the end of the period

PERSON: Hope, Neuberger, Reed, Carnwath, Hope, Hope, Spencer, Hope, Hope, Schedule, Schedule, Hope, John Avery-Jones, Malcolm Gammie QC, Park J, Chadwick, Tuckey, Jacob LJJ, Gammie, Warren J, Edward Sadler, Hope, Park J, Hope, Hope, Ewart QC's, Milne, Milne, Park J, Hope, Hope, Hope, Hope, Schedule, para 70(4, para 70(3, Schedule, Hope, Milne, Hope, Milne, Park J, Srl v Amministrazione, Finanze, Stato, Case C-62/00, Method E., ¦, Method E. CONCLUSION, Method E. 55, ¦, ¦, ¦ Consent, ¦, ¦ Notice, ¦, Schedule, Schedule, ¦

ORDINAL: first, first, tenth, second, first, third, first, first, first, first, third, third, third, second, second, first, first, first, first, first, first, second, first, second, third, fourth, first, first, first, first, first, first, second, first, first, first, second, third, fourth, second, second, third, fourth, second, third, fourth, first, First, Second, first

CARDINAL: five, 2., two, 1, nine, 3, five, 231, 4, 4, 10, 5., 2, 14, 6, more than 34, 7., three, 18, 17A, three, 8., two, 1, 43, 2, 9, three, 1, 2, 3, 41-51, 51, 10, 55, 56, 55, 56, one, 43, 48, 11, 55, 526, 64, 231, 231, two, five, four, 12, 2, 13, five, two, four, five, three, one and, three, 15, 11, 12, 13, 14, 16, 30, 43, 17, 55, 18, 31, two, 32, 55, 33, three, two, 1, 20, 2, one, 23, 7, three, 73(2, 18, 24, 68(3, 75, only one, 69(2, 73(2, only one, 25., four, 26, 27, only one, 28, 1, 29, 29, 69(2, 107, 69(2, 69(3, 108, at least two, 69(2, 109, 111, 69(2, 30, 112, 31, 36, 32, 103, 104, 33, 57, 57, 55, 55, 55, 55, 18, 34, 59, 62, 60, 69(2, 61, 61, one, 55, 55, 36, two, four, 29, 991, 30, 38, 32, 55, 55, 55, 39, 29, 30, 25, 31, 32, 41, two, four, four, 43, four, two, 156, 45, 158, 63, 66, 2000, 1, 126, 19, 1, 195, 19, 1, 866, 55, 47, 55, 68, 48, 48, four, one, two, 2, 51, 52, 86 to 88, 86, 87, 7, 88, 53, five, 2, 5, two, five, 1, 402, 1, 403, 1, 2, 18, 2, 2, 2, 3, 31(3, 2, 3, 4, 5, 2, 3, 4, 5, 2, more than one, 3, 1, 2, 4, 1, 2, 73(1, 2, 2, 3, 4, 2, 5, 6, 3, 4, 3, 18, 1, 34(2, 2, 4, 2, 5, 2, 1, 3, 5, 2, 2, 3, 5(1, 2

GPE: Germany, Belgium, UK, United Kingdom, UK, UK, UK, 72(1)-(3, UK, UK, Germany, Belgium, UK, UK, UK, UK, UK, UK, UK, UK, UK, UK, UK, UK, UK, Germany, Germany, UK, Germany, UK, UK, UK, UK, UK, UK, UK, UK, Germany, UK, Germany, UK, Germany, UK, UK, UK, UK, UK, UK

NORP: European, French, Spanish, German, German, German, German

EVENT: I7 December 2002

WORK_OF_ART: In Case C-446/03 Marks, FA, Method A, Method C, Method E, Method F, 2(1

LANGUAGE: English

PRODUCT: Para 73(2, Method F, Method F