Isle of Man, registration

Generally

Commentary – Indirect Tax Reporter ¶43-891

Place of supply

– see Place of supply

Recipient of accountancy services

Case Law – WH Payne & Co. [1996] BVC 2,551

Registration

Generally

Case Law – The Source Enterprise Ltd. [1992] BVC 965

Group member treatment, entitlement

Case Law – Newey and Eyre Group Ltd. [1996] BVC 2,329

Registration, Manx person

Commentary – Indirect Tax Reporter ¶43-891

UK, group registration

Commentary – Indirect Tax Reporter ¶43-420
HMRC Guidance – Notice 700/2