'Lord Walker's judgment is a helpful summary of the history of the case over the last 14 years and records that following M&S' two victories in the ECJ HMRC has accepted defeat and paid M&S' claim in full together with (so far) statutory interest. Whether M&S will be entitled to compound interest (dating back to 1973) will depend on the results of three test cases (not involving M&S) the first of which is due to be heard in the High Court [in the week commencing 9 February]....