Philip Martin

PHILIP MARTIN, senior tax manager at Marks and Spencer plc, provides an update on the company's long battle to recover VAT which was never due.

WHAT LINKS CHOCOLATE teacakes, bottled water, biscuit containers and gift vouchers? As well as being able to buy them at the local Marks and Spencer store, all of these products have been misclassified by Customs and Excise for VAT purposes.

PHILIP MARTIN, senior tax manager at Marks and Spencer plc, provides an update on the company's long battle to recover VAT which was never due.

WHAT LINKS CHOCOLATE teacakes, bottled water, biscuit containers and gift vouchers? As well as being able to buy them at the local Marks and Spencer store, all of these products have been misclassified by Customs and Excise for VAT purposes.