Business establishment
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