Beynon & Partners v Customs and Excise Commissioners.  BVC 3
 UKHL 53.
House of Lords.
Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Scott of Foscote, Lord Walker of Gestingthorpe.
Judgment delivered 25 November 2004.
Value added tax – Supplies – General medical practitioners supplying pharmaceutical services to patients – Whether supplies of drugs and appliances personally administered to certain patients were zero-rated supplies of goods or part of single supply of exempt medical services – National Health Service (Pharmaceutical Services) Regulations 1992 (SI 1992/662), reg. 20 – Value Added Tax Act 1994, Sch. 8, Grp. 12, item 1A.