– 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 – Indirect Tax Reporter ¶34-640

Solicitors' services

Commentary – Indirect Tax Reporter ¶53-040

Theatre tickets

Commentary – Indirect Tax Reporter ¶11-920 ; Indirect Tax Reporter ¶52-230
Case Law – Customs and Excise Commissioners v Richmond Theatre Management Ltd. [1995] BVC 47 ; Richmond Theatre Management Ltd. [1993] BVC 872