Affiliation fees

Request for ECJ ruling refused

Commentary – Indirect Tax Reporter ¶29-195

Agents

Generally

Commentary – Indirect Tax Reporter ¶54-050 ; Indirect Tax Reporter ¶54-075

Non-taxable

Commentary – Indirect Tax Reporter ¶53-057(1)
HMRC Guidance – Notice 700

Registration threshold

Commentary – Indirect Tax Reporter ¶43-075

Taxable

Commentary – Indirect Tax Reporter ¶53-057(2)

Consideration

Cases

Commentary – Indirect Tax Reporter ¶11-245

Generally

Commentary – Indirect Tax Reporter ¶11-245

Estate agents, newspaper advertisements

Case Law – (1984) 2 BVC 205,069

Facilities (other than travel and accommodation) provided by client

Commentary – Indirect Tax Reporter ¶53-055(2)
HMRC Guidance – Notice 700

Generally

Commentary – Indirect Tax Reporter ¶53-053 ; Indirect Tax Reporter ¶53-055

Insurance premium paid by tenant/landlord outside scope of VAT

Commentary – Indirect Tax Reporter ¶37-575

Insurance premiums recovered from tenants of commercial property

Case Law – Globe Equities Ltd. [1996] BVC 2,209

Invoices

Amendment

Commentary – Indirect Tax Reporter ¶55-800

Example

Commentary – Indirect Tax Reporter ¶53-065

Law Society guidance

Commentary – Indirect Tax Reporter ¶53-063

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

Personal litigation, wholly and exclusively incurred expenditure

Case Law – AB (a firm) v. R & C Commrs (2006) Sp C 572

Reimbursed costs

Case Law – Campbell. [1997] BVC 2,517

Search fees

Generally

Commentary – Indirect Tax Reporter ¶53-059
HMRC Guidance – Notice 700

Local authority searches

Commentary – Indirect Tax Reporter ¶53-061

Solicitor

Telegraphic transfer fees

Case Law – Shuttleworth & Co. [1996] BVC 2,064

Travel expenses

Case Law – Rowe & Maw (a firm) v. Commissioners of Customs & Excise. (1975) 1 BVC 51

Telegraphic transfer fees

Generally

Commentary – Indirect Tax Reporter ¶18-510 ; Indirect Tax Reporter ¶53-055(3)

Law Society guidance

Commentary – Indirect Tax Reporter ¶53-063

Timeshare accommodation charges

Case Law – Clowance Owners Club Ltd. [2005] BVC 2,169

Travel and accommodation expenses

Generally

Commentary – Indirect Tax Reporter ¶53-055(1)

Law Society guidance

Commentary – Indirect Tax Reporter ¶53-063

Value added tax

Commentary – Quick Overview ¶67170