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 – Indirect Tax 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 – Indirect Tax 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 – Quick Overview ¶12550

Paid in goods: discounted supplies or payment for services

Commentary – Indirect Tax Reporter ¶11-295

Phone card sales

Commentary – Indirect Tax Reporter ¶18-540
HMRC Guidance – Notice 700

Returns

Legislation/Regulatory – FA88 s. 124(2)

Set-offs

Commentary – Indirect Tax Reporter ¶11-195 ; Indirect Tax Reporter ¶53-079

Soft commissions

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

Solicitors

Fees, setting off commission

Commentary – Indirect Tax Reporter ¶11-195 ; Indirect Tax Reporter ¶53-079

Generally

Commentary – Indirect Tax Reporter ¶53-077

Tax treatment

Legislation/Regulatory – SP 4/97

Underwriting commissions

Commentary – Indirect Tax Reporter ¶41-200(30)