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The Teacake Saga Nears Its End

David Milne QC,1 Pump Court Tax Chambers, charts the history of M&S's claim for a refund of VAT overpaid on teacakes, which has finally resulted in the ECJ ruling in favour of M&S

 
David Milne QC 1 Pump Court Tax Chambers charts the history of M&S's claim for a refund of VAT overpaid on teacakes which has finally resulted in the ECJ ruling in favour of M&S
 
With the ECJ's judgment in Marks & Spencer plc v HMRC C-309/06 handed down on 10 April 2008 the saga of the (delicious!) chocolate-covered marshmallow teacakes hopefully nears its close. It is worth recapping on the history of this litigation which stemmed from the early 1990s when perhaps as a result of the late Charles Potter QC's famous decision...

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