Additional commission earned by mail order company agents, discount or consideration

Case Law – Customs and Excise Commissioners v Littlewoods Organisation plc. [2000] BVC 284 ; Customs and Excise Commissioners v Littlewoods Organisation plc; Lex Services plc v Customs and Excise Commissioners; Customs and Excise Commissioners v Bugeja; Kuwait Petroleum (GB) Ltd v Customs and Excise Commissioners. [2002] BVC 71 ; The Littlewoods Organisation plc. [2000] BVC 2,136

Agents on imports

Commentary – VAT Reporter ¶54-100

Cancellation of, compensation

Case Law – McGregor (H.M. Inspector of Taxes) v. Randall; McGregor (H.M. Inspector of Taxes) v. Gillett. [1984] BTC 111

Commission sharing

Commentary – VAT Reporter ¶41-200(4)

Consultants for supply of services

Case Law – Customs and Excise Commissioners v Euphony Communications Ltd. [2004] BVC 473 ; Euphony Communications Ltd. [2003] BVC 2,445

Exemption

Arrangements for granting of credit

Case Law – Customs and Excise Commissioners v. Civil Service Motoring Association. [1997] BVC 203

Institute supplying bank credit cards to members

Case Law – Institute of Directors. [2002] BVC 2,065

Initial and renewal commission, method of calculation

Case Law – Robertson v IR Commrs (1997) Sp C 137

National Insurance contributions

Commentary – Essential Tax Companion ¶12550

Paid in goods: discounted supplies or payment for services

Commentary – VAT Reporter ¶11-295

Phone card sales

Commentary – VAT Reporter ¶18-540

Returns

Legislation/Regulatory – FA88 s. 124(2)

Schedule D, Case VI charge

Commentary – Tax Reporter ¶129-050
Case Law – (1) BENSON v. COUNSEL (H.M. INSPECTOR OF TAXES) (2) LEADER (AS MANAGER FOR ESMOND) v. COUNSELL (H.M. INSPECTOR OF TAXES) ; (1) COOPER (H.M. INSPECTOR OF TAXES) v. STUBBS. (2) COOPER (H.M. INSPECTOR OF TAXES) v. STUBBS' EXECUTORS. ; (1) RYALL (H.M. INSPECTOR OF TAXES) v. HOARE. (2) RYALL (H.M. INSPECTOR OF TAXES) v. HONEYWILL. ; (1) WHYTE v. CLANCY (H.M. INSPECTOR OF TAXES) (2) TITCOMB v. CLANCY (H.M. INSPECTOR OF TAXES) (3) LOWRY (H.M. INSPECTOR OF TAXES) v. FIELD (4) LOWRY (H.M. INSPECTOR OF TAXES) v. WILLIAMS ; BEARE (H.M. INSPECTOR OF TAXES) v. CARTER ; BOARD OF CONSERVATORS OF THE SEVERN FISHERY DISTRICT v. O'MAY (Surveyor of Taxes). ; BROCKLESBY v. MERRICKS (H.M. INSPECTOR OF TAXES) ; Black Nominees Ltd. v. Nicol (H.M. Inspector of Taxes) Nicol (H.M. Inspector of Taxes) v. Black Nominees Ltd. ; Bloom v. Kinder (H.M. Inspector of Taxes) ; Bradbury (H.M. Inspector of Taxes) v. Arnold ; Burdge v. Pyne (H.M. Inspector of Taxes) ; Dickinson (H.M. Inspector of Taxes) v. Abel ; GRAHAM v. GREEN (H.M. INSPECTOR OF TAXES). ; Hugh v. Rogers (H.M. Inspector of Taxes) ; LEEMING v. JONES (H.M. INSPECTOR OF TAXES). ; LYONS v. COWCHER (H.M. INSPECTOR OF TAXES). ; NETHERSOLE v. WITHERS (H.M. INSPECTOR OF TAXES) ; Norman (H.M. Inspector of Taxes) v. Evans ; PEARN v. MILLER (H.M. INSPECTOR OF TAXES). ; SHERWIN v. BARNES (H.M. INSPECTOR OF TAXES). ; Scott (H.M. Inspector of Taxes) v. Ricketts ; TRENCHARD (AS LIQUIDATOR OF THE NATIONAL UNITED LAUNDRIES (GREATER LONDON), LTD.) v. BENNET (H.M. INSPECTOR OF TAXES) ; TRUSTEES OF EARL HAIG v. COMMISSIONERS OF INLAND REVENUE ; WILSON (H.M. INSPECTOR OF TAXES) v. MANNOOCH

Set-offs

Commentary – VAT Reporter ¶11-195 ; VAT Reporter ¶53-079

Soft commissions

Commentary – VAT Reporter ¶41-200(24) ; VAT Reporter ¶41-700(22)

Solicitors

Fees, setting off commission

Commentary – VAT Reporter ¶11-195 ; VAT Reporter ¶53-079

Generally

Commentary – VAT Reporter ¶53-077

Tax treatment

Legislation/Regulatory – SP 4/97

Underwriting commissions

Commentary – VAT Reporter ¶41-200(30)