High Street bellwether stock Marks and Spencer reported a 3.6% rise in UK like for like sales in the first quarter but said it is cautious about the outlook for consumer confidence and spending.Like for like sales in general merchandise, which includes clothing, were up 6.0% in the 13 weeks ended 3 July, with like for like sales growth in food of 1.5%.Nomura analysts expected like for like sales growth in food of 1.5% and a 4% increase in general merchandise.Group sales rose 4.4%, with total UK sales up 4.8%, including a 7.0% advance in general merchandise (Clothing +7.4%; Home +4.1%) and a 2.9% rise in food.International sales were up 0.9%, with an adverse impact from currency translation and continued difficult trading conditions in certain markets. "We have made a good start to the financial year, but following the recent Budget and the actions proposed to reduce the national deficit, including the increase in VAT, we are cautious about the outlook for consumer confidence and spending and continue to manage the business accordingly," said the group.The coalition government decided to bump up VAT to 20% from 3 January of next year. The trading update was the first since Marc Bolland took over as chief executive of the company on 1 May. He said: "Marks & Spencer has delivered another good sales performance in the first quarter, continuing the progress made by the team over the previous year. We have continued to grow market share across all parts of the business as customers recognised the strength of the Marks & Spencer brand and the great quality and value it represents." M&S shareholders will meet for the company's annual general meeting (AGM) on 14 July. Director remuneration is likely to be a hot topic at the meeting.