Source: All England Reporter
Publisher Citation: [2002] All ER (D) 458 (Mar)
Court: Chancery Division

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.

The Case

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