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Northumbria Healthcare Nhs Foundation Trust v Revenue & Customs (Value Added Tax - whether supply of car parking services by NHS Foundation Trust an 'economic activity')   flag  2

[2021] UKFTT 71
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
11th March, 2021

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Northumbria Healthcare NHS Foundation Trust v Revenue And Customs [2024] EWCA Civ 177 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Feb 2024 BAILII flag
Northumbria Healthcare NHS Foundation Trust v Revenue and Customs (VALUE ADDED TAX - supply of car parking by NHS Trust) [2022] UKUT 267 United Kingdom Upper Tribunal United Kingdom 6 Oct 2022 BAILII flag 1

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
HMRC v Coal Staff Superannuation Scheme Trustees Ltd [2019] EWCA Civ 1610 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Oct 2019 BAILII flag 2
Loughborough Students Union v HMRC [2017] UKFTT 518 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2017 BAILII flag 2
R (Durham Co) v HMRC [2016] UKUT 417 United Kingdom Upper Tribunal United Kingdom 19 Sep 2016 BAILII flag 4
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
Test Claimants in the FII Group Litigation v HMRC [2010] EWCA Civ 103; [2010] BTC 265 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Feb 2010 BAILII flag 36
Vodafone 2 v HMRC [2009] EWCA Civ 446; [2010] 2 WLR 288; [2010] BLR 96; [2009] STI 1795; [2009] BTC 273 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2009 BAILII flag 77
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] EWHC 714 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag
Horizon College [2007] ECR I-4793 Europe circa 2007 flag 15
Revenue and Customs Commissioners v IDT Card Services Ireland Ltd [2006] EWCA Civ 29 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jan 2006 BAILII flag 81
Ghaidan v Godin-Mendoza [2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17 House of Lords United Kingdom 21 Jun 2004 BAILII flag 592
In re S (Minors) (Care Order: Implementation of Care Plan) [2002] UKHL 10; [2002] 2 AC 291; [2002] 2 All ER 192; [2002] 2 WLR 720; [2002] UKHRR 652; [2002] HRLR 26; [2002] Fam Law 413 House of Lords United Kingdom 14 Mar 2002 BAILII flag 160
Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2) [1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1 House of Lords United Kingdom 18 Nov 1999 BAILII flag 38
Marleasing SA v La Comercial Internacional de AlimentaciĆ³n SA [1990] ECR I-6363 Europe circa 1990 flag 1
Marleasing SA v La Comercial Internacional de AlimentaciĆ³n SA [1990] ECR I-4135 Europe circa 1990 flag 325
Litster v Forth Dry Dock & Engineering Co Ltd [1990] 1 AC 546 United Kingdom circa 1990 LexisNexis / Westlaw flag 161
Ufficio distrettuale delle imposte dirette di Fiorenzuola d ' Arda v Comune di Carpaneto Piacentino (Tax Provisions) [1989] EUECJ R-231/87; [1989] ECR 3323 Court of Justice of the European Communities Europe 17 Oct 1989 BAILII flag 2
Pickstone v Freemans plc [1988] UKHL 2; [1989] AC 66; [1988] 2 All ER 803; [1988] ICR 697; [1988] 3 WLR 265; [1988] IRLR 357 House of Lords United Kingdom 30 Jun 1988 BAILII flag 107
Marshall v Southampton and South West Hampshire Area Health Authority (Teaching) [1986] ECR 723 Europe circa 1986 flag 124

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