Additional commission earned by mail order company agents

Case Law – Customs and Excise Commissioners v Littlewoods Organisation plc. [2000] BVC 284 ; Customs and Excise Commissioners v Littlewoods Organisation plc; Lex Services plc v Customs and Excise Commissioners; Customs and Excise Commissioners v Bugeja; Kuwait Petroleum (GB) Ltd v Customs and Excise Commissioners. [2002] BVC 71 ; The Littlewoods Organisation plc. [2000] BVC 2,136

Bills of exchange pre-1 April 1996

Legislation/Regulatory – FA96 Sch. 14, para. 10(2)

Differences between discount/interest

Commentary – Tax Reporter ¶327-525
Case Law – TORRENS v. THE COMMISSIONERS OF INLAND REVENUE

Discount card and nature of consideration received for payment of fee

Case Law – Mothercare (UK) Ltd. [1994] BVC 584

Excess received on discharge of promissory note

Case Law – Ditchfield (H.M. Inspector of Taxes) v. Sharp and Ors. [1983] BTC 360 ; Ditchfield (H.M. Inspector of Taxes) v. Trustees of the Orwell Share Settlement. [1982] BTC 39

Excluded from value of supply

Goods and services

Legislation/Regulatory – Dir. 2006/112 art. 79

Imported goods

Legislation/Regulatory – Dir. 2006/112 art. 87

Generally

Commentary – Quick Overview ¶67660 ; Quick Overview ¶8510

Imported goods, value of supply

Exclusion

Legislation/Regulatory – Dir. 2006/112 art. 87

Generally

Legislation/Regulatory – VATA94 s. 21

Income or capital receipts, distinction

– see Capital or revenue receipts; Nature of income/revenue

Meaning

Commentary – Tax Reporter ¶327-475

Prompt payment

Generally

Legislation/Regulatory – VATA94 Sch. 6, para. 4(1)

Output tax

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-208

Reclaim of overpaid tax

Case Law – Springfield China Ltd. (1990) 5 BVC 556

Tour operator

Case Law – SAGA Holidays Ltd. [2004] BVC 2,200

Value of supply

Commentary – Indirect Tax Reporter ¶14-400 ; Indirect Tax Reporter ¶53-051

Value of supply direction

Case Law – Gold Star Publications Ltd. (1989) 4 BVC 788

Retailer dividends, value of supply

Case Law – Co-operative Retail Services Ltd. [1992] BVC 725

Schedule D, Case VI charge

Commentary – Tax Reporter ¶129-050
Case Law – (1) BENSON v. COUNSEL (H.M. INSPECTOR OF TAXES) (2) LEADER (AS MANAGER FOR ESMOND) v. COUNSELL (H.M. INSPECTOR OF TAXES) ; (1) COOPER (H.M. INSPECTOR OF TAXES) v. STUBBS. (2) COOPER (H.M. INSPECTOR OF TAXES) v. STUBBS' EXECUTORS. ; (1) RYALL (H.M. INSPECTOR OF TAXES) v. HOARE. (2) RYALL (H.M. INSPECTOR OF TAXES) v. HONEYWILL. ; (1) WHYTE v. CLANCY (H.M. INSPECTOR OF TAXES) (2) TITCOMB v. CLANCY (H.M. INSPECTOR OF TAXES) (3) LOWRY (H.M. INSPECTOR OF TAXES) v. FIELD (4) LOWRY (H.M. INSPECTOR OF TAXES) v. WILLIAMS ; BEARE (H.M. INSPECTOR OF TAXES) v. CARTER ; BOARD OF CONSERVATORS OF THE SEVERN FISHERY DISTRICT v. O'MAY (Surveyor of Taxes). ; BROCKLESBY v. MERRICKS (H.M. INSPECTOR OF TAXES) ; Black Nominees Ltd. v. Nicol (H.M. Inspector of Taxes) Nicol (H.M. Inspector of Taxes) v. Black Nominees Ltd. ; Bloom v. Kinder (H.M. Inspector of Taxes) ; Bradbury (H.M. Inspector of Taxes) v. Arnold ; Burdge v. Pyne (H.M. Inspector of Taxes) ; Dickinson (H.M. Inspector of Taxes) v. Abel ; GRAHAM v. GREEN (H.M. INSPECTOR OF TAXES). ; Hugh v. Rogers (H.M. Inspector of Taxes) ; LEEMING v. JONES (H.M. INSPECTOR OF TAXES). ; LYONS v. COWCHER (H.M. INSPECTOR OF TAXES). ; NETHERSOLE v. WITHERS (H.M. INSPECTOR OF TAXES) ; Norman (H.M. Inspector of Taxes) v. Evans ; PEARN v. MILLER (H.M. INSPECTOR OF TAXES). ; SHERWIN v. BARNES (H.M. INSPECTOR OF TAXES). ; Scott (H.M. Inspector of Taxes) v. Ricketts ; TRENCHARD (AS LIQUIDATOR OF THE NATIONAL UNITED LAUNDRIES (GREATER LONDON), LTD.) v. BENNET (H.M. INSPECTOR OF TAXES) ; TRUSTEES OF EARL HAIG v. COMMISSIONERS OF INLAND REVENUE ; WILSON (H.M. INSPECTOR OF TAXES) v. MANNOOCH

Schemes

Customer rebates and discounts

Commentary – Indirect Tax Reporter ¶11-340

Generally

Commentary – Indirect Tax Reporter ¶49-100

Tax treatment

Legislation/Regulatory – SP 4/97

Transactions, liability to tax

Commentary – Tax Reporter ¶327-500
Case Law – LOMAX (H.M. INSPECTOR OF TAXES) v. PETER DIXON & SON, LTD.

Travel agent for customer

Commentary – Indirect Tax Reporter ¶11-022

Treated as interest

Legislation/Regulatory – ITTOIA2005 s. 381
HMRC Guidance – CFM44180 ; CFM77160 ; SAIM2010 ; SAIM2230 ; SAIM2240 ; SAIM3010

Value of supply

Contingent discount

Commentary – Indirect Tax Reporter ¶14-450
HMRC Guidance – Notice 700

Imported goods

Commentary – Indirect Tax Reporter ¶63-740

Prompt payment discounts

Commentary – Indirect Tax Reporter ¶14-400 ; Indirect Tax Reporter ¶53-051

Staff discounts

Commentary – Indirect Tax Reporter ¶14-500