NHS Lothian Health Board v R & C Commissioners

Core Citations

REPORTED OPINION OF in

• [2020] STC 1112
• [2020] BVC 6

REVERSED in

• NHS Lothian Health Board v Revenue and Customs Commissioners

This document cites

• R. v. Audet (Y.), (1996) 175 N.B.R.(2d) 81 (SCC)
• Nimmo v Alexander Cowan & Sons Ltd
• Fairchild v Glenhaven Funeral Services Ltd and Others
• Lothian NHS Health Board v Revenue and Customs Commissioners
• University of Sussex v Commissioners of Customs and Excise



See all quotations

• Revenue and Customs Commissioners v General Motors (UK) Ltd
• Finance Act 2008
• Value Added Tax Act 1994
• National Health Service (Scotland) Act 1972
• Finance Act 1989
• Finance Act 1996
• Tribunals, Courts and Enforcement Act 2007
• Value Added Tax Regulations 1995
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• N. W and Others v Sanofi Pasteur MSD SNC and Others.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Jeroen van Schijndel y Johannes Nicolaas Cornelis van Veen contra Stichting Pensioenfonds voor Fysiotherapeuten.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Francovich v Italian Republic (Joined Cases C-6/90 and 9/90)