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NHS Lothian Health Board   flag  1

[2022] UKSC 28
United Kingdom Supreme Court
United Kingdom
19th October, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kingston Maurward College v HMRC [2023] UKUT 69 United Kingdom Upper Tribunal United Kingdom 17 Mar 2023 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1989 s24, s80
Finance Act 1997 s47, s80

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2020] SC 351 [2020] SC 351 United Kingdom - Scotland circa 2020 flag 1
NHS Lothian Health Board v Revenue and Customs Commissioners [2020] CSIH 14 United Kingdom - Scotland circa 2020 flag 3
NHS Lothian Health Board v Revenue and Customs (Tax) [2018] UKUT 218 United Kingdom Upper Tribunal United Kingdom 2 Jul 2018 BAILII flag 1
NHS Lothian Health Board v Revenue and Customs (VAT - INPUT TAX : Apportionment) [2017] UKFTT 522 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2017 BAILII flag 1
W v Sanofi Pasteur [2017] 4 WLR 171 United Kingdom circa 2017 LexisNexis / Westlaw flag 5
HMRC v General Motors (UK) Ltd [2015] UKUT 605 United Kingdom Upper Tribunal United Kingdom 17 Nov 2015 BAILII flag 9
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] UKHL 2 House of Lords United Kingdom 23 Jan 2008 BAILII flag 74
Ivorygrove Ltd v Global Grange Ltd [2003] EWCA Civ 1448; [2003] 1 WLR 2090; (2003) 74 BMLR 109; [2003] 2 EGLR 87; (2003) 100 LSG 30 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2003 BAILII flag 12
Marks & Spencer plc v Customs and Excise Commissioners [2003] QB 866 United Kingdom circa 2003 LexisNexis / Westlaw flag 40
University of Sussex v Customs and Excise Commissioners [2001] EWHC 485 High Court of England and Wales United Kingdom - England and Wales circa 2001 BAILII flag 1
Levez v T H Jennings (Harlow Pools) Ltd (Case C-326/96) [1999] ICR 521; [1998] ECR I-7835 United Kingdom circa 1998 flag 22
Fantask A/S v Industriministeriet (Erhvervsministeriet) (Case C-188/95) [1997] EUECJ C-188/95; [1998] CEC 359; [1998] All ER (EC) 1; [1998] 1 CMLR 473; [1997] ECR I-6783 Court of Justice of the European Communities Europe 2 Dec 1997 BAILII flag 57
Van Schijndel v Stichting-Pensionfonds voor Fysiotherapeuten [1996] All ER (EC) 259; [1995] ECR I-4705 Europe circa 1995 LexisNexis flag 48
Customs and Excise Commissioners v Fine Art Developments [1989] 1 AC 914 United Kingdom circa 1989 LexisNexis / Westlaw flag 4
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag 103
Watson, Laidlaw & Co Ltd v Pott, Cassels and Williamson [1914] UKHL 238; [1914] SC (HL) 18; (1914) 31 RPC 104; (1914) 1 SLT 130 House of Lords United Kingdom - Scotland 6 Feb 1914 BAILII flag 88

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