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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
D [2000] EUECJ C-384/98; [2000] ECR I-6795 Court of Justice of the European Communities Europe 14 Sep 2000 BAILII flag 16
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
NHS Lothian Health Board [2022] UKSC 28 United Kingdom Supreme Court United Kingdom 19 Oct 2022 BAILII flag 1
HMRC v Vodafone Group Services Ltd [2016] UKUT 89 United Kingdom Upper Tribunal United Kingdom 19 Feb 2016 BAILII flag 9
Revenue & Customs v Associated Newspapers Ltd [2015] UKUT 641 United Kingdom Upper Tribunal United Kingdom 1 Dec 2015 BAILII flag 3
HMRC v General Motors (UK) Ltd [2015] UKUT 605 United Kingdom Upper Tribunal United Kingdom 17 Nov 2015 BAILII flag 9
Lothian NHS Health Board v Revenue And Customs [2015] UKUT 264 United Kingdom Upper Tribunal United Kingdom 28 May 2015 BAILII 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
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
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
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
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
Reed Employment Ltd v HMRC [2013] UKUT 109 United Kingdom Upper Tribunal United Kingdom 28 Feb 2013 BAILII flag 17
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
[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
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
Customs and Excise Commissioners v Pegasus Birds Ltd [2004] EWCA Civ 1015 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jul 2004 BAILII flag 104
C J McD v HM Advocate [2002] SCCR 896 United Kingdom - Scotland circa 2002 LexisNexis flag 3
Maxi Construction Management Ltd v Mortons Rolls Ltd [2001] ScotCS 199 Scottish Court of Session United Kingdom - Scotland 7 Aug 2001 BAILII flag 5

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