NHS Lothian Health Board v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Finance Act 1997 - Articles : S-47
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-4

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• Value Added Tax Act 1994 - Articles : S-25
• Value Added Tax Act 1994 - Articles : S-80
• Finance Act 1989 - Articles : S-24
• National Health Service (Scotland) Act 1972
• Provisional Collection of Taxes Act 1968
• Finance Act 2008 - Articles : S-121
• Value Added Tax (Amendment) Regulations 1997
• Value Added Tax Regulations 1995
• Value Added Tax Act 1994
• National Health Service (Scotland) Act 1972

REVERSES

• NHS Lothian Health Board v R & C Commissioners

REFERS TO

• Pott, Cassels and Williamson and Others v Watson, Laidlaw and Company, Ltd
• Commissioners of Customs and Excise v Fine Art Developments Plc
• University of Sussex v Commissioners of Customs and Excise

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• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• TC03397: NHS Lothian Health Board
• Lothian NHS Health Board v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v General Motors (UK) Ltd
• NHS Lothian Health Board
• NHS Lothian Health Board v Revenue and Customs Commissioners
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

CONSIDERS

• C & E Commissioners v Fine Arts Developments

REPORTED OPINION OF in

• [2023] 1 All ER 273
• [2022] STC 1916
• [2022] 1 WLR 4888

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• [2022] BVC 12

This document cites

• Pott, Cassels and Williamson and Others v Watson, Laidlaw and Company, Ltd
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Fine Art Developments Plc
• Lothian NHS Health Board v Revenue and Customs Commissioners
• NHS Lothian Health Board v Revenue and Customs Commissioners



See all quotations

• TC03397: NHS Lothian Health Board
• University of Sussex v Commissioners of Customs and Excise
• Revenue and Customs Commissioners v General Motors (UK) Ltd
• NHS Lothian Health Board
• C & E Commissioners v Fine Arts Developments
• Finance Act 2008
• Value Added Tax Act 1994
• National Health Service (Scotland) Act 1972
• Finance Act 1989
• Provisional Collection of Taxes Act 1968
• Finance Act 1997
• Value Added Tax Regulations 1995
• Value Added Tax (Amendment) Regulations 1997
• National Health Service (Constitution of Health Boards) (Scotland) Order 1974
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• N. W and Others v Sanofi Pasteur MSD SNC and Others.
• Lucreţiu Hadrian Vădan v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală Regională a Finanţelor Publice Braşov - Administraţia Judeţeană a Finanţelor Publice Alba.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• B.S. Levez v T.H. Jennings (Harlow Pools) Ltd.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Fantask A/S e.a. contra Industriministeriet (Erhvervministeriet).
• Jeroen van Schijndel y Johannes Nicolaas Cornelis van Veen contra Stichting Pensioenfonds voor Fysiotherapeuten.
• Council Directive 85/374/EEC of 25 July 1985 on the approximation of the laws, regulations and administrative provisions of the Member States concerning liability for defective products
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• Zipvit Ltd v The Commissioners for Her Majesty's Revenue & Customs.
• NHS Lothian Health Board v R & C Commissioners