Compensation for cancelled hotel reservations

Case Law – Société thermale d'Eugénie-les-Bains v Ministère de l'Économie, des Finances et de l'Industrie (Case C-277/05). [2010] BVC 367

Gas containers, income tax liability

Case Law – Total Mauritius Ltd v Mauritius Revenue Authority. [2011] BTC 744

Input tax

Generally

Case Law – IMO Precision Controls Ltd. [1992] BVC 973

Intended sale of freehold land

Case Law – Broadwell Land plc. [1994] BVC 503

Liability to VAT

Case Law – Total Mauritius Ltd v Mauritius Revenue Authority. [2011] BVC 610

Non-supplies/outside scope of VAT

Commentary – Indirect Tax Reporter ¶10-602

Payments received as person making supplies

Case Law – Rivers Machinery Ltd. [1992] BVC 794

Refundable: leasing commercial property

Commentary – Indirect Tax Reporter ¶34-640

Sales of freeholds: exchange of contracts

Commentary – Indirect Tax Reporter ¶35-775

Tax point

Accommodation

Commentary – Indirect Tax Reporter ¶11-910

An agreement to make an agreement

Commentary – Indirect Tax Reporter ¶11-780
HMRC Guidance – Notice 700 ; Notice 709/3

Conditional, supplies which never occur

Commentary – Indirect Tax Reporter ¶11-780

Date of payment

Case Law – Bethway & Moss Ltd. (1988) 3 BVC 718 ; Regalstar Enterprises. (1988) 3 BVC 866

Generally

Commentary – Indirect Tax Reporter ¶11-780
Case Law – Chiltern Windows Ltd. [1995] BVC 1,024 ; Nigel Mansell Sports Co Ltd. [1991] BVC 718

Gold coin, before exemption removed

Case Law – (1984) 2 BVC 205,085 ; (1986) 2 BVC 200,274

Holiday accommodation booking

Case Law – Customs and Excise Commissioners v. Moonrakers Guest House Ltd. [1992] BVC 77 ; Moonraker's Guest House Ltd. (1990) 5 BVC 816

No-show charges and advance cancellations

Commentary – Indirect Tax Reporter ¶11-780

Part payments

Commentary – Indirect Tax Reporter ¶11-905

Place on club's waiting list

Commentary – Indirect Tax Reporter ¶11-780

Refundable deposit: no actual supply took place

Commentary – Indirect Tax Reporter ¶11-780

Security

Commentary – Indirect Tax Reporter ¶11-780

Tax treatment of

Commentary – Chanda on Property Investment 6.7.2

Trading receipts

Commentary – Quick Overview ¶21060 ; Quick Overview ¶5635