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NHS Health Board Against the Commissioners for Her Majesty's Revenue and Customs   flag 

[2020] ScotCS CSIH_14
Scottish Court of Session
United Kingdom - Scotland
9th April, 2020

Legislation Cited

Legislation Name Provision
Finance Act 1989 s24, s80
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2020] Page 1 [2020] Page 1 United Kingdom circa 2020 flag 432
NHS Lothian Health Board v Revenue and Customs Commissioners [2020] CSIH 14 United Kingdom - Scotland circa 2020 flag 3
NW v Sanofi Pasteur MSD SNC [2018] 1 CMLR 16 Europe circa 2018 flag 1
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
FII Group Litigation v Revenue and Customs Commissioners [2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337 United Kingdom Supreme Court United Kingdom 23 May 2012 BAILII flag 67
Fairchild v Glenhaven Funeral Services Ltd [2002] UKHL 22; [2003] 1 AC 32; [2002] 3 All ER 305; [2002] 3 WLR 89; [2002] All ER (D) 139; [2002] Lloyds Rep Med 361; [2002] PIQR P28; [2002] ICR 798; (2002) 67 BMLR 90; [2002] IRLR 533; 2 SI 125 House of Lords United Kingdom 20 Jun 2002 BAILII flag 307
Van Schijndel [1996] 1 CMLR 801 Europe circa 1996 flag 5
10 Act 1994 10 Act 1994 United Kingdom circa 1994 flag 1
Francovich v Italy and Bonifaci v Italy [1993] 2 CMLR 66 Europe circa 1993 flag 14
Stato v San Giorgio SpA [1983] 2 CMLR 658 Europe circa 1983 flag 1
Nimmo v Alexander Cowan & Sons Ltd [1967] SC (HL) 79 House of Lords United Kingdom - Scotland circa 1967 flag 11

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