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The Wheels Come Off …?

Ross Bartholomew of Baker Tilly's VAT and Motor Sector Groups looks at the progress of Marks & Spencer claims submitted by motor dealers
The effects of the European Court of Justice decision in Marks & Spencer v Commissioners of Customs and Excise [2002] STC 1036 (M&S) have received significant press coverage in the past two years. As virtually all readers will know the Court held that Customs & Excise should have introduced an adequate transitional period in late 1996 to enable taxpayers to submit uncapped claims rather than effectively announce the imposition of the three-year cap overnight.
This article looks at the initial impact of the judgment on the motor trade and in particular on franchised dealerships and considers the reaction of Customs & Excise in attempting...

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