Charities

Adapted, zero-rated supply

Commentary – VAT Reporter ¶50-540

As part of care services, relief

Commentary – VAT Reporter ¶50-520

Drivers, agent or principal

Case Law – Clark v Customs and Excise Commissioners. [1996] BVC 169 ; Clark. [1996] BVC 2,199

Drivers, meaning of agent

Commentary – VAT Reporter ¶54-060

Right to deduct input tax

Case Law – Metropol Treuhand WirtschaftstreuhandgmbH v Finanzlandesdirektion für Steiermark; Stadler v Finanzlandesdirektion für Vorarlberg (Case C-409/99). [2004] BVC 424

Youth centres and youth clubs

Commentary – VAT Reporter ¶52-125