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Customs and Excise Commissioners v Wellington Private Hospital Ltd and Others: QBD 30 May 1995

Medicines provided by hospitals from own stocks and prostheses are exempt supplies.

Citations:

Ind Summary 30-May-1995

Statutes:

Value Added Tax Act 1994 Sch 8 grp 12 1 and 2

Jurisdiction:

England and Wales

Citing:

See AlsoBritish United Provident Association Limited v Commissioners of Customs and Excise; etc Admn 23-Jan-1997
In determining whether what would otherwise be two supplies should be regarded as a single supply the court has to ask itself whether one element is an ‘integral part’ of the other, or is ‘ancillary’ or ‘incidental’ to the other; or (in the . .

Cited by:

See alsoBritish United Provident Association Limited v Commissioners of Customs and Excise; etc Admn 23-Jan-1997
In determining whether what would otherwise be two supplies should be regarded as a single supply the court has to ask itself whether one element is an ‘integral part’ of the other, or is ‘ancillary’ or ‘incidental’ to the other; or (in the . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 08 April 2022; Ref: scu.79744

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