The King (on the Application of Gloucestershire Hospitals NHS Foundation Trust) v R & C Commissioners

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-41
• Value Added Tax Act 1994 - Articles : S-83

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• The Public Contracts Regulations 2015
• European Union (Withdrawal) Act 2018

DISTINGUISHES

• R (Cardiff County Council)vCommissioners of Customs and Excise
• Balhousie Holdings Ltd v Revenue and Customs Commissioners

REFERS TO

• R Tnt Post Uk Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Royal Mail Group Ltd (Interested Party)

CITES

• Revenue and Customs Commissioners v Northumbria Healthcare NHS Foundation Trust
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners

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• Gray & Farrar International LLP v Revenue and Customs Commissioners
• The Queen (on the application of London Borough of Lewisham and Others) v Assessment and Qualifications Alliance ("Aqa") and Others (4) Oxford and Cambridge and RSA Examinations t/a OCR ("OCR") and Another (Interested Parties)
• Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners
• R (on the application of City Shoes Wholesale Ltd) v Revenue and Customs Commissioners
• (1) City Shoes (Wholesale) Ltd v The Commissioners for HM Revenue and Customs
• British Sky Broadcasting Plc

FOLLOWS

• Milton Keynes Hospitals NHS Foundation Trust v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2023] STC 350
• [2023] BVC 503