House of Lords written question – answered on 11th March 2009.
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To ask Her Majesty's Government when Revenue and Customs Brief 05/09 on Marks and Spencer plc, issued on 18 February, will be published on the index of Revenue and Customs Briefs at www.hmrc. gov.uk/briefs/index.htm.
Revenue and Customs Brief 05/09, on the judgment of the House of Lords in Marks and Spencer Plc v Commissioners for Revenue and Customs handed down on 4 February 2009, was published on the commissioners' website on 18 February 2009 at www.hmrc.gov.uk/briefs/vat/brief0509.htm. It is now also available at the web address cited above by the noble Lord.
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