Connected persons, annual tax point

Commentary – Indirect Tax Reporter ¶12-505

Invoices

Generally

Commentary – Indirect Tax Reporter ¶55-800

Management services, re-attribution of input tax

Case Law – Svenska International plc v. Customs and Excise Commissioners. [1996] BVC 286 ; Svenska International plc v Customs and Excise Commissioners. [1997] BVC 428 ; Svenska International plc v Customs and Excise Commissioners. [1999] BVC 221 ; Svenska International plc. [1996] BVC 2,321

Overpayments

Case Law – Customs and Excise Commissioners v. British Telecom plc. [1996] BVC 276 ; Customs and Excise Commissioners v British Telecom plc. [1995] BVC 37

Solicitors

Supply of services spanning change of rate

Commentary – Indirect Tax Reporter ¶53-118
HMRC Guidance – Notice 700

Tax point

Commentary – Indirect Tax Reporter ¶53-036

Tax point

Connected persons

Commentary – Indirect Tax Reporter ¶12-505

Gas and electricity

Case Law – Enron Europe Ltd. [2006] BVC 2,031 ; Revenue and Customs Commissioners v Enron Europe Ltd. [2006] BVC 368

Generally

Commentary – Indirect Tax Reporter ¶11-700 ; Indirect Tax Reporter ¶12-505
Legislation/Regulatory – SI 1995/2518 reg. 90, 94B
Case Law – Halpern & Woolf. [1993] BVC 944

Input tax claim

Case Law – The Simkins Partnership. [1993] BVC 799

Management charge

Commentary – Indirect Tax Reporter ¶12-520

Novation netting-off

Commentary – Indirect Tax Reporter ¶12-505

Payment deferred during pre-group registration period

Case Law – Waverley Housing Management Ltd. [1995] BVC 699

Pre-registration supplies

Case Law – BJ Rice & Associates v. Customs and Excise Commissioners. [1994] BVC 165 ; BJ Rice & Associates v Customs and Excise Commissioners. [1996] BVC 211 ; BJ Rice & Associates. [1992] BVC 880

Solicitors

Commentary – Indirect Tax Reporter ¶53-036

Telecommunications services

Legislation/Regulatory – SI 1995/2518 reg. 90A, 90B

Television hiring transactions

Case Law – Commissioners of Customs & Excise v. Thorn Electrical Industries Ltd. and Others. (1974) 1 BVC 29