Generally

Commentary – VAT Reporter ¶15-670 ; VAT Reporter ¶34-946 ; VAT Reporter ¶43-650 ; VAT Reporter ¶54-060
HMRC Guidance – Notice 709/5

Licence to occupy land

Case Law – Ashmore. [1992] BVC 609 ; Daniels & Anor t/a Group Montage. [1995] BVC 884 ; Hosmer. [1992] BVC 718

Self-employed hairstylists, services to customers or appellant

Case Law – Ashmore. [1992] BVC 609 ; Customs and Excise Commissioners v. MacHenrys (Hairdressers) Ltd and MacHenrys II (a firm). [1993] BVC 43 ; Hosmer. [1992] BVC 718 ; Kieran Mullin Ltd v Customs and Excise Commissioners. [2003] BVC 511 ; MacHenrys (Hairdressers) Ltd; MacHenrys II (a firm) (1990) 5 BVC 654 ; Wragg t/a Take 5 Hair Design. [1994] BVC 536

Standard-rated supply of facilities

Case Law – Holland (t/a Studio Hair Co) v Revenue and Customs Commissioners; Vigdor Ltd v Revenue and Customs Commissioners. [2009] BVC 3 ; M. Bullimore. (1988) 3 BVC 699 ; M. Genc. (1988) 3 BVC 681 ; Revenue and Customs Commissioners v Denyer. [2008] BVC 694 ; Revenue and Customs Commissioners v Pal & Ors. [2008] BVC 3