B2C services supplied where performed

Commentary – Indirect Tax Reporter ¶13-540
HMRC Guidance – Notice 741a

Educational

Commentary – Indirect Tax Reporter ¶50-710
HMRC Guidance – Notice 701/30

Hotel rooms and meals, single or multiple supply

Commentary – Indirect Tax Reporter ¶15-670
HMRC Guidance – Notice 701/7 ; Notice 709/3 ; Notice 709/5

Input tax

Meals/light refreshments and hotel accommodation supplied to lecturers

Case Law – Institute of Purchasing & Supply. (1987) 3 BVC 640

Sponsorship of receptions

Case Law – Board of Trade, The City of Chicago. [1993] BVC 657