Bad debt relief

Commentary – Indirect Tax Reporter ¶18-987
Legislation/Regulatory – VATA94 s. 36(3A)
Case Law – Goldsmiths (Jewellers) Ltd v. Commissioners of Customs and Excise (Case C-330/95). [1997] BVC 494 ; Goldsmiths (Jewellers) Ltd. [1995] BVC 1,243

Case on

Commentary – Indirect Tax Reporter ¶18-240

Cash accounting scheme

Commentary – Indirect Tax Reporter ¶55-480
HMRC Guidance – Notice 731

Fitting out and furnishing an apartment in return for paying no rent

Case Law – Serebryannay vek EOOD v Direktor na Direktsia – Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (Case C-283/12). [2013] BVC 487

Non-monetary consideration

Commentary – Indirect Tax Reporter ¶18-240

Output tax

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-240

Services

Case law

Commentary – Indirect Tax Reporter ¶10-150