– see also Credit and charge card companies

Charge to tax

Commentary – Quick Overview ¶9410

Co-branded credit card

Case Law – Prudential Assurance Co Ltd. [2006] BVC 2,340

Employer provided for purchase of petrol

Case Law – Richardson (H.M.I.T.) v. Worrall. Westall v. McDonald (H.M.I.T.). [1985] BTC 508

Fuel cards

Case Law – The Harpur Group Ltd. [1995] BVC 841

Handling fee

Consideration: carve-out of retail price

Commentary – Indirect Tax Reporter ¶10-985

Value shifting

Commentary – Indirect Tax Reporter ¶14-200

Handling fees

Consideration

Case Law – Debenhams Retail plc v Customs and Excise Commissioners. [2004] BVC 554 ; Debenhams Retail plc. [2003] BVC 2,543 ; Revenue and Customs Commissioners v Debenhams Retail plc. [2005] BVC 425

Generally

Case Law – Bookit Ltd v Revenue and Customs Commissioners. [2005] BVC 612 ; Bookit Ltd v Revenue and Customs Commissioners. [2006] BVC 605 ; Bookit Ltd. [2004] BVC 2,229 ; Scottish Exhibition Centre Ltd v Revenue and Customs Commissioners. [2007] BVC 716 ; Scottish Exhibition Centre Ltd. [2005] BVC 2,529

Interest relief excluded

Legislation/Regulatory – ICTA88 s. 353(3)

Lost or stolen, rewards for recovery excluded from earnings

Commentary – Tax Reporter ¶1006-735 ; Tax Reporter ¶1010-175

Payment of tax, fees

Legislation/Regulatory – FA2008 s. 136 ; SI 2011/711 ; SI 2012/689

Payments by, inclusion in retailer's daily gross takings

Commentary – Indirect Tax Reporter ¶45-380

Processing charge

Commentary – Indirect Tax Reporter ¶18-210

Processing of transactions for banks

Case Law – Customs and Excise Commissioners v FDR Ltd. [2000] BVC 311 ; FDR Ltd. [1999] BVC 2,248

Processing transactions: table top or apex supply

Commentary – Indirect Tax Reporter ¶14-800

Protection plan, single or multiple supply

Case Law – Card Protection Plan Ltd v. Customs and Excise Commissioners. [1992] BVC 157 ; Card Protection Plan Ltd. (1990) 5 BVC 956

Retailers and merchant charges

Case Law – Customs and Excise Commissioners v. Diners Club Ltd.; Customs and Excise Commissioners v. Cardholder Services Ltd. (1988) 3 BVC 233 ; Customs and Excise Commissioners v. Diners Club Ltd; Customs and Excise Commissioners v. Cardholder Services Ltd. (1989) 4 BVC 74 ; The Diners Club Ltd; Cardholder Services Ltd. (1987) 3 BVC 525

Vouchers adapted to serve as less-detailed invoice

Commentary – Indirect Tax Reporter ¶55-900
HMRC Guidance – Notice 700