Table of contents
- Original news
- What key issues did this case raise, and what was the main issue examined by the Supreme Court?
- To what extent did the judgment clarify the law in this area?
- Are there any related issues still to be litigated, or is this now the end of the line?
- Given that the legislation in question has since been changed, how much hangs on this decision for companies other than M&S itself?
- What should lawyers advising in this area take note of?
- Are there any trends emerging in this area of law? And what are your predictions for future developments?
Article summary
Tax analysis: Examining the Supreme Court’s decision, Michael Anderson, partner at Joseph Hage Aaronson, advises that although this is a successful conclusion for M&S some issues still remain to be resolved for other taxpayers.
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