Advance payments
– see also Prepayment
Membership fee for supply of travel services
Case Law –
The UK Travel Agent Ltd. [1996] BVC 2,077
Tax point
Building alteration work
Case Law –
Barratt Urban Construction (Northern) Ltd. (1988) 3 BVC 743
;
Customs and Excise Commissioners v. Faith Construction Ltd. (1987) 3 BVC 133
;
Customs and Excise Commissioners v. Faith Construction Ltd; Dormers Builders (London) Ltd v. Customs and Excise Commissioners; Customs and Excise Commissioners v. West Yorkshire Independent Hospital (Contract Services) Ltd; Nevisbrook Ltd v. Customs and Excise Commissioners. (1989) 4 BVC 111
;
Dormers Builders (London) Ltd. v. Customs and Excise Commissioners. (1988) 3 BVC 284
;
Dormers Builders (London) Ltd. (No. 2). (1987) 3 BVC 565
;
Nevisbrook Ltd v. Customs and Excise Commissioners. (1988) 4 BVC 12
;
Nevisbrook Ltd. (1987) 3 BVC 615
;
Rankin t/a RDR Construction. (1989) 4 BVC 658
Leasing commercial property
Commentary –
VAT Reporter ¶34-640
Solicitors' services
Commentary –
VAT Reporter ¶53-040
Theatre tickets
Commentary –
VAT Reporter ¶11-920
;
VAT Reporter ¶52-230
