Cars, input tax recovery

Case Law – British Telecommunications plc. [1996] BVC 2,821 ; Customs and Excise Commissioners v. British Telecommunications plc [1998] BVC 186 ; Customs and Excise Commissioners v. British Telecommunications plc. [1997] BVC 222 ; Customs and Excise Commissioners v British Telecommunications plc. [1999] BVC 306

Contract

Commentary – Indirect Tax Reporter ¶18-680

Inclusion of consideration in retailer's daily gross takings

Commentary – Indirect Tax Reporter ¶45-380

Motor cars, blocked input tax

Commentary – Indirect Tax Reporter ¶19-075

Single or multiple supplies

Book sent by post

Commentary – Indirect Tax Reporter ¶15-215
HMRC Guidance – Notice 700

Customers of takeaway

Commentary – Indirect Tax Reporter ¶15-215

Delivery ancillary to main supply

Commentary – Indirect Tax Reporter ¶54-050

Generally

Commentary – Indirect Tax Reporter ¶15-215

Refunded delivery charge

Commentary – Indirect Tax Reporter ¶15-215

Taxable amount

Bonus-in-kind

Case Law – Bertelsmann AG v Finanzamt Wiedenbrück (Case C-380/99). [2001] BVC 403

Mail order goods

Case Law – Customs and Excise Commissioners v. Plantiflor Ltd. [1999] BVC 37 ; Customs and Excise Commissioners v Plantiflor Ltd [2002] BVC 572 ; Customs and Excise Commissioners v Plantiflor Ltd. [2000] BVC 103 ; Plantiflor Ltd [1997] BVC 2,380

Tripartite transactions, output tax

Commentary – Indirect Tax Reporter ¶18-650