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M&S: They think it's over … but is it?

Chris Morgan Head of KPMG's EU Group and Mandy Clark of KPMG's EU Group consider whether the UK authorities' interpretation of Marks & Spencer v Halsey further contravenes EU law
In order to analyse how the M&S judgment has been interpreted by the UK tax authorities it is useful to briefly revisit the Advocate-General's Opinion and the judgment itself. We do not propose to further discuss the facts of the case which were covered in Sean Finn's article in The Tax Journal Issue 785 18 April 2005.
We will then go on to look at how this has been taken into account in the amendments to the UK legislation and the High Court judgment following the ECJ's preliminary ruling.

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