“… to other European case law on which Mr Ewart, for HMRC, placed reliance, particularly on the issue of justification but also on proportionality, starting with Case C-446/03 Marks & Spencer plc v Halsey [2006] Ch 184; [2006] STC 237 (“M&S”).…”
“…an be justified on grounds recognised by the CJEU. The wording frequently used by the CJEU to describe the test for justification is that used, for example, in Case C-446/03 Marks & Spencer plc v David Halsey (HM Inspector of Taxes) [2005] ECR I-10837 (“Marks & Spencer”) at paragraph 35. A restriction on free movement:…”