Last week we published an article by Anbreen Khan (see page 11 of Issue 969) about Marks & Spencer's final victory in a 14-year-long litigation about teacakes which culminated in an issue concerning unjust enrichment and discrimination under UK law. Anbreen mentioned an expected HMRC Brief on the subject in her article and that appeared in time to be included in the news section of the same issue (see page 2 of Issue 969).
Anbreen says:
'Whilst the Brief is a welcome clarification of HMRC's policy — in particular because it recognises the judgment of the ECJ in inviting claims prior to May 2005 — nevertheless the brevity of it leaves room for ambiguity. For...
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Last week we published an article by Anbreen Khan (see page 11 of Issue 969) about Marks & Spencer's final victory in a 14-year-long litigation about teacakes which culminated in an issue concerning unjust enrichment and discrimination under UK law. Anbreen mentioned an expected HMRC Brief on the subject in her article and that appeared in time to be included in the news section of the same issue (see page 2 of Issue 969).
Anbreen says:
'Whilst the Brief is a welcome clarification of HMRC's policy — in particular because it recognises the judgment of the ECJ in inviting claims prior to May 2005 — nevertheless the brevity of it leaves room for ambiguity. For...
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:
