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...business venture, the expansion into Continental Europe by British retailer Marks & Spencer, which accelerated in the mid-1990s, was an expensive failure. In 2001, the company shut down or sold its stores in Belgium, France and Germany after incurring losses of $186 million. But the ultimate cost, it now turns out, is likely to be far, far higher - not for the firm itself, but for the British Treasury and governments across the European Union. The reason: Marks & Spencer is on the verge of setting a precedent in European tax law, one that directly challenges national tax policies in many...

Author: /time Magazine | Title: Taking The Taxman To Court | 4/10/2005 | See Source »

...impact of the Marks & Spencer case is likely to be wider and far more costly. Even pending the final ruling, dozens of big companies including BT Group, French bank BNP Paribas and U.S. machinery firm Caterpillar have filed for tax relief in Britain using the same criteria as Marks & Spencer. "This potentially opens the floodgates for claims over the past six years," says Michael Hardwick, a corporate tax partner at Linklaters in London. Simon Whitehead of solicitors Dorsey & Whitney, which is representing Marks & Spencer, says that 70 multinational firms have already signed up for a group action that...

Author: /time Magazine | Title: Taking The Taxman To Court | 4/10/2005 | See Source »

...Crimson held California (24-3) to three hits in its opening game at the Carolina Classic, but Madick walked four and suffered from an error in her 1 2/3-inning start, capped by a three-run blast by Golden Bears shortstop Chelsea Spencer. The homer brought the score to 8-0 and it stayed that way until the mercy rule was enforced after four-and-a-half innings...

Author: By Jonathan Lehman, CRIMSON STAFF WRITER | Title: Softball Drops Seven, Wins Finale of Vacation Trip | 4/4/2005 | See Source »

...response--a fleeting "Wha?"--is one of many priceless moments in a comedy of subtle background reactions and self-delusions. In his office, Scott shows the off-camera interviewer his World's Best Boss coffee mug. "I think that pretty much sums it up. [Pause.] I found it at Spencer Gifts...

Author: /time Magazine | Title: Television: The (Awkward) Pause That Refreshes | 3/14/2005 | See Source »

Entering the season, no doubt the biggest questions surrounding the Crimson centered around a defense that graduated two starters, Hani Malone ’04 and Spencer Stenmark ’04, and a goalie, Jake McKenna ’04, who had started in goal for the past four years...

Author: By Jonathan P. Hay, CRIMSON STAFF WRITER | Title: M. Lacrosse Freshmen Make Immediate Impact | 3/7/2005 | See Source »

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