Anbreen Khan Director Indirect Tax Group Deloitte LLP describes the key issues in this epic 14-year VAT case as the House of Lords confirms an M&S victory
After almost 14 years and two trips to the European Court of Justice (ECJ) the landmark case of Marks & Spencer v HMRC (M&S) was finally successfully concluded in favour of M&S at the House of Lords on 4 February. Although regularly referred to as the 'M&S teacakes' case and often widely misreported by the press this case was never about whether teacakes were a zero-rated cake or a standard-rated biscuit: it was very much more complex albeit less of a good...
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Anbreen Khan Director Indirect Tax Group Deloitte LLP describes the key issues in this epic 14-year VAT case as the House of Lords confirms an M&S victory
After almost 14 years and two trips to the European Court of Justice (ECJ) the landmark case of Marks & Spencer v HMRC (M&S) was finally successfully concluded in favour of M&S at the House of Lords on 4 February. Although regularly referred to as the 'M&S teacakes' case and often widely misreported by the press this case was never about whether teacakes were a zero-rated cake or a standard-rated biscuit: it was very much more complex albeit less of a good...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
