Generally

Commentary – Indirect Tax Reporter ¶41-100(2)

Local authorities

Case Law – Metropolitan Borough of Wirral. [1997] BVC 2,211

Place of supply

Generally

Legislation/Regulatory – VATA94 Sch. 4A, para. 16(2)(d)

Non-taxable persons outside the Community

Legislation/Regulatory – Dir. 2006/112 art. 59(c)

Reverse charge

Legislation/Regulatory – VATA94 s. 8