Delivery charges
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
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