International Tax Review is part of the Delinian Group, Delinian Limited, 8 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement
Cookies Settings

UK Supreme Court hears HM Revenue & Customs v Marks and Spencer case

April 17, 2013
Share

The UK Supreme Court heard the case this week after the Court of Appeal previously ruled in favour of the taxpayer.

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

Tags

NewsUnited KingdomTax DisputesEurope
more across site & bottom lb ros

More from across our site

UN_logo_2000x.jpeg
Why 2023 may determine the future of international tax policy
An intense period of lobbying and persuasion is under way as the UN secretary-general’s report on the future of international tax cooperation begins to take shape. Ralph Cunningham reports.
Ralph Cunningham, March 20, 2023
Gavel of judge with coins against European Union flag
This week in tax: Amazon hearing and Amgen lawsuit
Fresh details of the European Commission’s state aid case against Amazon emerge, while a pension fund is suing Amgen over its tax dispute with the Internal Revenue Service.
Josh White, March 17, 2023
Viersen, Germany - January 9. 2022: Closeup of mobile phone with
GloBE rules may introduce ‘excessive’ compliance burden
The OECD’s rules may be impossible for businesses to manage, according to tax experts from companies including Shell.
Josh White, March 16, 2023
Chancellor of the Exchequer Jeremy Hunt Budget Day
UK spring budget: 25% corporate rate confirmed, 100% ‘full expensing’ introduced
The UK government is now committed to replacing the ‘super-deduction’ with a 100% capital allowances regime to offset the impact of the corporate tax rise to 25%.
Courtney Wilson, March 15, 2023
HM Treasury-UK budget.jpg
Opinion: UK tax burden is not the highest in 70 years
Corporate tax is set to rise in the UK for the first time in decades, but the headline rate remains historically low despite what many observers think.
Josh White, March 13, 2023
Internal Revenue Serice Sign
US Senate approves Danny Werfel as IRS commissioner
President Joe Biden’s nominee is set to be confirmed as IRS commissioner for a five-year term.
Josh White, March 10, 2023
Closeup of the Downing Street sign in Westminster, London, UK.
This week in tax: UK set to replace 130% ‘super-deduction’
British companies are waiting to hear the details of what will replace the 130% ‘super-deduction’ next week, while Spain considers stopping a major infrastructure company moving to the Netherlands.
Josh White, March 10, 2023
The Biden administration is rewriting the US BEAT, GILTI, and FDII regimes
Analysis: Biden budget proposal looks doomed to fail
President Joe Biden wants to raise corporate tax and impose a higher stock buyback tax on US businesses, but his budget proposal faces insurmountable obstacles in Congress, writes Ralph Cunningham.
Ralph Cunningham, March 10, 2023
Warsaw/Poland, April 8, 2018: View on EY (formerly Ernst&Young) logo on headquarters
EY hits pause on ‘Project Everest’ amid reports of infighting
EY is still negotiating the terms of the plan to split its audit and consulting functions, but the future of tax services is reportedly a sticking point.
Josh White, March 09, 2023
scott-graham-cbcr.jpg
Businesses back CbCR for GloBE safe harbour rules
Country-by-country reporting is the best option for safe harbour provisions under the global anti-base erosion rules, according to tax directors at companies including Standard Chartered Bank and Pernod Ricard.
Josh White, March 08, 2023