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Marks And Spencer Plc v Revenue and Customs (VALUE ADDED TAX : promotional offer)

[2018] UKFTT 238

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

10th April, 2018

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Adecco UK Ltd v HMRC	[2017] UKUT 113	United Kingdom Upper Tribunal	United Kingdom	17 Mar 2017	BAILII		5
Secret Hotels2 Ltd v Revenue and Customs Commissioners	[2014] UKSC 16; [2014] 2 All ER 685	United Kingdom Supreme Court	United Kingdom	5 Mar 2014	BAILII		65
Wha Ltd v HMRC	[2013] UKSC 24; [2013] 2 All ER 907	United Kingdom Supreme Court	United Kingdom	1 May 2013	BAILII		38
Revenue and Customs Comrs v LMUK Ltd	[2013] UKSC 784	United Kingdom Supreme Court	United Kingdom	circa 2013	BAILII		1
Primback Ltd v Customs and Excise Comrs (Case C-34/99)	[2001] 1 WLR 1693		United Kingdom	circa 2001	LexisNexis / Westlaw		8
3 For 2	3 For 2	Court of Exchequer	United Kingdom	circa 2001			2

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