Accountants etc., pro forma invoices

Annual composite invoice

Connected persons, annual tax point

Invoices

Generally

Pro forma, accountants etc.

Management services, re-attribution of input tax

Overpayments

Solicitors

Supply of services spanning change of rate

Tax point

Tax point

Connected persons

Gas and electricity

Generally

Input tax claim

Management charge

Novation netting-off

Overpayment by subscriber

Payment deferred during pre-group registration period

Pre-registration supplies

Solicitors

Telecommunications services

Television hiring transactions