National Health Service in UK Law

In my judgement, one important area of the public interest is the efficient and economic running of the National Health Service. In these times of economic difficulties and constraints, there is massive pressure on the different arms and parts of the NHS to make savings. One main area is and must be the procurement of medical goods, drugs, equipment and services. It is not for the Court however to determine how the different parts of the NHS must achieve efficient and cost saving procurement.

Dr. Ross, having been assessed to income tax under Schedule E in respect of the profits and gains arising from his part-time appointment and under Schedule D in respect of the profits and gains arising from his private practice, appealed against the assessments to the Special Commissioners on two grounds.