The King on the application of Royal Surrey NHS Foundation Trust v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• National Health Service Act 2006
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-43

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• Value Added Tax Act 1994 - Articles : S-46
• Value Added Tax Act 1994

CONSIDERS

• R Aozora GMAC Investment Ltd v The Commissioners for HM Revenue and Customs
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R (Association of British Civilian Internees Far Eastern Region) v Secretary of State for Defence

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• The Queen (on the application of End Violence Against Women Coalition) v The Director of Public Prosecutions
• R v Board of Visitors of Hull Prison, ex parte St. Germain (No. 2)
• R (Watkins-Singh) v Governing Body of Aberdare Girls' High School
• R (on the application of Westech College) v Secretary of State for the Home Department
• Vestey v Commissioners of Inland Revenue (no 1)

REFERS TO

• R (Association of British Civilian Internees Far Eastern Region) v Secretary of State for Defence
• Vestey v Commissioners of Inland Revenue (no 1)
• R v Board of Visitors of Hull Prison, ex parte St. Germain (No. 2)

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• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R (Watkins-Singh) v Governing Body of Aberdare Girls' High School
• R (on the application of Westech College) v Secretary of State for the Home Department
• The Queen (on the application of End Violence Against Women Coalition) v The Director of Public Prosecutions

CITES

• R Aozora GMAC Investment Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2023] STC 1616
• [2023] 4 WLR 82
• [2023] BVC 36