In the latest instalment of the M&S case, the Upper Tribunal (UT) handed down its decision on 21 June 20
In the latest instalment of the M&S case the Upper Tribunal (UT) handed down its decision on 21 June 2010. Although many of the principles of the case have already been settled the UT held (contrary to the First-Tier Tribunal) that some of M&S’s claims should fail. The main thrust of the decision is around the technical validity of claims and calculation of the quantum of available losses which provides further guidance to those companies who have made claims and those who may be considering making claims.
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Home >Articles > Marks & Spencer: what does the latest decision mean?
Marks & Spencer: what does the latest decision mean?
In the latest instalment of the M&S case, the Upper Tribunal (UT) handed down its decision on 21 June 20
In the latest instalment of the M&S case the Upper Tribunal (UT) handed down its decision on 21 June 2010. Although many of the principles of the case have already been settled the UT held (contrary to the First-Tier Tribunal) that some of M&S’s claims should fail. The main thrust of the decision is around the technical validity of claims and calculation of the quantum of available losses which provides further guidance to those companies who have made claims and those who may be considering making claims.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
