Chair rents
Generally
Commentary –
Indirect Tax Reporter ¶15-670
;
Indirect Tax Reporter ¶34-946
;
Indirect Tax Reporter ¶43-650
;
Indirect Tax Reporter ¶54-060
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