– see also Costs

Arbitration services, place of supply


Deemed employed earners

Deemed secondary contributors


– see Disbursements

Employees termination payments


Input tax

Accountant's fee under tripartite agreement

Advisory services in course of arbitration

Attribution to taxable supplies

Change of intention

Contract of reinsurance

Criminal charges

Defence of civil proceedings

Defendants' costs

Direct and immediate link

Employee's defence

Farmer's divorce

Finance provider's fees paid by borrower


Insurance claims

Investor relations expenses

Landlord's fees paid by tenant

Litigation by pension fund

Management buy-out

Merger of pension fund

Motor insurance cover

Raising share capital

Serious allegations

Services supplied prior to registration

Solicitor's fee note

Solicitors' services supplied in connection with corporate restructuring exercise

Unsuccessful party in dispute

Insurance claims


Input tax

Local authorities and similar bodies

Adoptive parents


Reverse charge

Third party costs, payment

Consideration for supply

Employed solicitors

Fixed costs


Indemnity basis

Insurance cases

Non-supplies/outside scope of VAT

Output tax

Taxation of costs

Trade union