ATM arrangement

Commentary – VAT Reporter ¶22-975

Generally

Commentary – VAT Reporter ¶40-200(4) ; VAT Reporter ¶40-200(9)
HMRC Guidance – Notice 718

Issue through ATMs to customers of other banks in return for payment

Case Law – Royal Bank of Scotland Group plc. [2001] BVC 2,275 ; Royal Bank of Scotland plc v Customs and Excise Commissioners. [2002] BVC 389

Value added tax, zero-rating

Commentary – Essential Tax Companion ¶68730

Zero-rating

Commentary – VAT Reporter ¶22-975
Legislation/Regulatory – VATA94 Sch. 8, Grp. 11