– see also Costs

Arbitration services, place of supply

Case Law – Von Hoffmann v. Finanzamt Trier (Case C-145/96). [1997] BVC 562

Debt collectors

Commentary – VAT Reporter ¶40-200(15)

Deductions

Commentary – Tax Reporter ¶217-700 ; Tax Reporter ¶454-400 ; Tax Reporter ¶708-470
HMRC Guidance – BIM42955 ; BIM46455 ; BIM46555 ; EM3981
Case Law – (1) Golder (H.M. Inspector of Taxes) v. Great Boulder Proprietary Gold Mines, Ltd. (2) Commissioners of Inland Revenue v. Great Boulder Proprietary Gold Mines, Ltd. ; (1) SMITH'S POTATO ESTATES, LTD. v. BOLLAND (H.M. INSPECTOR OF TAXES) (2) SMITH'S POTATO CRISPS (1929), LTD. v. COMMISSIONERS OF INLAND REVENUE ; AB (a firm) v. R & C Commrs ; ALLEN (H.M. INSPECTOR OF TAXES) v. FARQUHARSON BROTHERS AND COMPANY. ; Commissioners of Inland Revenue v. Carron Company ; EAGLES (H.M. INSPECTOR OF TAXES) v. LEVY ; FAIRRIE v. HALL (H.M. INSPECTOR OF TAXES) ; G. SCAMMELL & NEPHEW, LTD. v. ROWLES (H.M. INSPECTOR OF TAXES) ; Hammond Engineering Co. Ltd. v. Commissioners of Inland Revenue ; James Spencer & Co. v. Commissioners of Inland Revenue ; MITCHELL (H.M. INSPECTOR OF TAXES) v. CHILD ; Nevis v IR Commrs ; Owen (H.M. Inspector of Taxes) v. Southern Railway of Peru, Ltd ; Pyrah (H.M. Inspector of Taxes) v. Annis & Co., Ltd. ; SOUTHERN (H.M. INSPECTOR OF TAXES) v. BORAX CONSOLIDATED, LTD. ; SPOFFORTH AND PRINCE v. GOLDER (H.M. INSPECTOR OF TAXES) ; STRONG AND COMPANY OF ROMSEY, LIMITED v. WOODIFIELD (Surveyor of Taxes). ; USHER'S WILTSHIRE BREWERY, LIMITED v. BRUCE (Surveyor of Taxes).

Deemed employed earners

Commentary – Tax Reporter ¶1003-090

Deemed secondary contributors

Commentary – Tax Reporter ¶1003-100

Disbursements

– see Disbursements

Employees termination payments

Commentary – Tax Reporter ¶424-090

Generally

Commentary – Tax Reporter ¶1023-375

Input tax

Accountant's fee under tripartite agreement

Case Law – Airtours Holiday Transport Ltd (formerly My Travel Group). [2010] TC 00201 ; Revenue and Customs Commissioners v Airtours Holidays Transport Ltd. [2010] BVC 1,587

Advisory services in course of arbitration

Case Law – Investrand BV v Staatssecretaris van Financiën (Case C-435/05). [2009] BVC 733

Attribution to taxable supplies

Case Law – Edgemond Group Ltd. [1995] BVC 627 ; Midland Bank plc. [1996] BVC 2,845

Change of intention

Case Law – Community Housing Association Ltd v Revenue and Customs Commissioners. [2009] BVC 338

Contract of reinsurance

Case Law – Customs and Excise Commissioners v Deutsche Ruck UK Reinsurance Co Ltd. [1995] BVC 175 ; Deutsche Ruck UK Reinsurance Co Ltd. [1994] BVC 666

Criminal charges

Commentary – VAT Reporter ¶19-115
Case Law – Britwood Toys Ltd. (1987) 3 BVC 512 ; Brooks. [1996] BVC 2,037 ; Customs and Excise Commissioners v. Rosner. [1994] BVC 31 ; Rosner. [1991] BVC 841

Defendants' costs

Case Law – Turner (t/a Turner Agricultural) v. Customs and Excise Commissioners. [1992] BVC 82

Direct and immediate link

Case Law – Customs and Excise Commissioners v Midland Bank plc (Case C-98/98). [2000] BVC 229 ; Denbrae Ltd. [2010] TC 00497

Employee's defence

Case Law – Revenue and Customs Commissioners v Jeancharm Ltd (t/a Beaver International). [2005] BVC 316

Farmer's divorce

Commentary – VAT Reporter ¶19-118

Finance provider's fees paid by borrower

Commentary – VAT Reporter ¶19-118

Generally

Commentary – VAT Reporter ¶19-118
Case Law – Smalley. (1989) 4 BVC 717 ; Spillane v. Customs and Excise Commissioners. (1989) 4 BVC 245

Insurance claims

Commentary – VAT Reporter ¶19-110

Investor relations expenses

Commentary – VAT Reporter ¶19-118

Landlord's fees paid by tenant

Commentary – VAT Reporter ¶19-118

Litigation by pension fund

Case Law – Ultimate Advisory Services Ltd. [1993] BVC 743

Management buy-out

Commentary – VAT Reporter ¶19-118

Merger of pension fund

Commentary – VAT Reporter ¶19-118

Motor insurance cover

Commentary – VAT Reporter ¶19-118

Raising share capital

Case Law – Banner Management Ltd. [1991] BVC 599

Serious allegations

Commentary – VAT Reporter ¶19-118

Services supplied prior to registration

Case Law – Charles-Greed. [1992] BVC 921

Solicitor's fee note

Case Law – Brucegate Ltd. (1990) 5 BVC 680

Solicitors' services supplied in connection with corporate restructuring exercise

Case Law – Telent plc; Clifford Chance LLP (third party). [2007] BVC 2,262

Unsuccessful party in dispute

Commentary – VAT Reporter ¶19-118

Insurance claims

Generally

Commentary – VAT Reporter ¶41-700(4)

Input tax

Commentary – VAT Reporter ¶19-110 ; VAT Reporter ¶19-118

Local authorities and similar bodies

Adoptive parents

Commentary – VAT Reporter ¶52-415

Generally

Commentary – VAT Reporter ¶51-525

Reverse charge

Case Law – R (on the application of the Medical Protection Society Ltd) v Revenue and Customs Commissioners. [2009] BVC 943

Third party costs, payment

Consideration for supply

Commentary – VAT Reporter ¶53-126

Employed solicitors

Commentary – VAT Reporter ¶53-132

Fixed costs

Commentary – VAT Reporter ¶53-128

Generally

Commentary – VAT Reporter ¶53-122

Indemnity basis

Commentary – VAT Reporter ¶53-124

Insurance cases

Commentary – VAT Reporter ¶53-134

Non-supplies/outside scope of VAT

Commentary – VAT Reporter ¶10-602

Output tax

Commentary – VAT Reporter ¶18-599

Taxation of costs

Commentary – VAT Reporter ¶53-130

Trade union

Commentary – Tax Reporter ¶805-620
Case Law – Regina Special Commissioners of Income Tax (ex parte National Union of Railwaymen)