Cruises

Catering for foreign cruises: payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

HMRC Guidance – Notice 718

Food

Compound or multiple supply

Commentary – Indirect Tax Reporter ¶15-670 ; Indirect Tax Reporter ¶22-400

HMRC Guidance – Notice 709/5

Place of supply of services

Commentary – Indirect Tax Reporter ¶13-475

Treatment

Commentary – Indirect Tax Reporter ¶22-400

HMRC Guidance – Notice 709/5