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NHS Lothian Health Board v Revenue and Customs (VAT - INPUT TAX : Apportionment)   flag  1

[2017] UKFTT 522
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
26th June, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
NHS Lothian Health Board [2022] UKSC 28 United Kingdom Supreme Court United Kingdom 19 Oct 2022 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1972
Finance Act 1983
Finance Act 1988
Finance Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
BLP Group [1995] EUECJ C-4/94; [1995] ECR I-983; [1995] All ER (EC) 401; [1995] 2 CMLR 750 Court of Justice of the European Communities Europe 6 Apr 1995 BAILII flag 54
Coöperatieve Aardappelenbewaarplaats [1981] ECR 445; [1981] 3 CMLR 337 Europe circa 1981 flag 52
KÃ gler [2002] EUECJ C-141/00; [2002] ECR I-6833 Court of Justice of the European Communities Europe 10 Sep 2002 BAILII flag 42
Reed Employment Ltd v HMRC [2013] UKUT 109 United Kingdom Upper Tribunal United Kingdom 28 Feb 2013 BAILII flag 17
D [2000] EUECJ C-384/98; [2000] ECR I-6795 Court of Justice of the European Communities Europe 14 Sep 2000 BAILII flag 16
Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners [2014] EWCA Civ 684; [2014] 1 WLR 3867 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2014 BAILII flag 14
HMRC v Vodafone Group Services Ltd [2016] UKUT 89 United Kingdom Upper Tribunal United Kingdom 19 Feb 2016 BAILII flag 9
HMRC v General Motors (UK) Ltd [2015] UKUT 605 United Kingdom Upper Tribunal United Kingdom 17 Nov 2015 BAILII flag 9
[2005] 1 WLR 3755 [2005] 1 WLR 3755 United Kingdom circa 2005 LexisNexis / Westlaw flag 9
[1995] Si 2518 [1995] SI 2518 United Kingdom circa 1995 flag 6
Maxi Construction Management Ltd v Mortons Rolls Ltd [2001] ScotCS 199 Scottish Court of Session United Kingdom - Scotland 7 Aug 2001 BAILII flag 5
General Motors UK Ltd v R & C Comrs [2013] UKFTT 443 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2013 BAILII flag 4
Nathaniel & Co Solicitors v Revenue & Customs [2010] UKFTT 472 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Oct 2010 BAILII flag 4
Revenue & Customs v Associated Newspapers Ltd [2015] UKUT 641 United Kingdom Upper Tribunal United Kingdom 1 Dec 2015 BAILII flag 3
Lothian NHS Health Board v Revenue And Customs [2015] UKUT 264 United Kingdom Upper Tribunal United Kingdom 28 May 2015 BAILII flag 3
Bratt Auto Services Ltd & Bratt Auto Contracts Ltd v Revenue & Customs [2014] UKFTT 676 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jul 2014 BAILII flag 3
C J McD v HM Advocate [2002] SCCR 896 United Kingdom - Scotland circa 2002 LexisNexis flag 3
Greater Glasgow & Clyde Health Board v Revenue & Customs [2015] UKFTT 119 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Mar 2015 BAILII flag 2
Websons (8) Ltd v Revenue and Customs Commissioners [2013] UKFTT 229 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Apr 2013 BAILII flag 2
NHS Lothian Health Board [2022] UKSC 28 United Kingdom Supreme Court United Kingdom 19 Oct 2022 BAILII flag 1
Northern Lincolnshire & Goole Hospitals NHS Foundation Trust v Revenue & Customs [2015] UKFTT 103 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2015 BAILII flag 1

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