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Marks & Spencer

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10 March 2009
Issue: 4197 / Categories: Forum & Feedback , VAT
Evidence of a very long case

In the Marks & Spencer case at [2009] STC 452 only three Lords are shown giving judgments, as against the usual five.

It seems that there has been no change in the practice, but the case has taken so long that both Lord Nicholls of Birkenhead and Lord Steyn have retired since the first judgment at [2005] STC 1254.

John Jeffrey-Cook

Issue: 4197 / Categories: Forum & Feedback , VAT
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