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Finance Bill Debates

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases continues his coverage of the Finance Bill debates
Standing Committee A resumed on Thursday 24 June discussing Clause 303 (Exclusion of extended limitation period in England Wales and Northern Ireland) which is intended to reverse the effect of the High Court decision in the Deutsche Morgan Grenfell case. Conservative spokesman Howard Flight (Arundel & South Downs) referred to the case of Marks & Spencer v C & E Commrs and commented:
'I am not a huge supporter of the ECJ. It is about time that the Government did something to stop it interfering with our tax system the whole time. … However contrary to the Minister's comments — I have had input from...

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