|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 458 (Mar)|
Lawrence Collins J
|Representation||David Ewart (instructed by Hempsons) for the appellants.|
|Melanie Hall (instructed by the Solicitor for Customs & Excise) for the commissioners.|
|Judgment Dates:||27 March 2002|
Value added tax - Exemptions - Medical care - Appellant partnership providing general medical services - Appellant providing appliances or drugs for immediate treatment of patients - Appellant providing drugs or appliances to patients having serious difficulty in obtaining them from pharmacy - Commissioners deciding services provided by doctors exempt from VAT - Tribunal upholding commissioners' findings - Whether supply of drugs zero-rated - Whether supply of drug exempt - Item 1A, Group 12, Sch 8, Item 1(a), Group 7, Sch 9 - National Health Service Regulations (Pharmaceutical Services) Regulations 1992, regs 19, 20 - National Health Service (General Medical Services) Regulations 1992.