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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
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
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
Francovich v Italy and Bonifaci v Italy [1993] 2 CMLR 66 Europe circa 1993 flag 14
Nimmo v Alexander Cowan & Sons Ltd [1967] SC (HL) 79 House of Lords United Kingdom - Scotland circa 1967 flag 11
HMRC v General Motors (UK) Ltd [2015] UKUT 605 United Kingdom Upper Tribunal United Kingdom 17 Nov 2015 BAILII flag 9
Van Schijndel [1996] 1 CMLR 801 Europe circa 1996 flag 5
NHS Lothian Health Board v Revenue and Customs Commissioners [2020] CSIH 14 United Kingdom - Scotland circa 2020 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
NW v Sanofi Pasteur MSD SNC [2018] 1 CMLR 16 Europe circa 2018 flag 1
10 Act 1994 10 Act 1994 United Kingdom circa 1994 flag 1
Stato v San Giorgio SpA [1983] 2 CMLR 658 Europe circa 1983 flag 1

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