Continuous supplies of services
Annual composite invoice
Commentary –
Indirect Tax Reporter ¶12-510
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
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
Overpayment by subscriber
Commentary –
Indirect Tax Reporter ¶11-915
Payment deferred during pre-group registration period
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
Television hiring transactions