Continuous supplies of services
Annual composite invoice
Connected persons, annual tax point
Invoices
Generally
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