Entertainment
– see also Business entertainment
Apportionment
Commentary –
Indirect Tax Reporter ¶34-936
Booths for dancers
Commentary –
Indirect Tax Reporter ¶34-936
Disallowed deduction
Commentary –
Quick Overview ¶5820
Expenses
– see also Business entertainment
Generally
Commentary –
Quick Overview ¶9177
Place of supply of services
Generally
Legislation/Regulatory –
Dir. 2006/112 art. 54(1)
;
VATA94 Sch. 4A, para. 4
Right to be admitted v interest in or right over land or licence to occupy land
Commentary –
Indirect Tax Reporter ¶34-936
Right to occupy box, seat, etc., standard-rating
Commentary –
Indirect Tax Reporter ¶34-936
Staff parties and functions
Commentary –
Tax Reporter ¶433-750
HMRC Guidance –
EIM21690
Case Law –
(1) RYALL (H.M. INSPECTOR OF TAXES) v. HOARE. (2) RYALL (H.M. INSPECTOR OF TAXES) v. HONEYWILL.
Value added tax, input tax deduction
Commentary –
Quick Overview ¶67900