– see also Telephones

Auction of licenses by Secretary of State, economic activity

Case Law – Hutchison 3G UK Ltd; mmO plc; Orange 3G Ltd; T-Mobile (UK) Ltd; Vodaphone Group Services Ltd. [2005] BVC 2,114

Dealer: evidence of intention to trade

Commentary – Indirect Tax Reporter ¶43-270

Employees, input tax

Commentary – Indirect Tax Reporter ¶19-036 ; Indirect Tax Reporter ¶19-085 ; Indirect Tax Reporter ¶19-088

Evidence of removal to another member state, zero-rating

Generally

Case Law – R (on the application of Teleos plc & Ors) v Customs and Excise Commissioners (Case C-409/04). [2008] BVC 705 ; R (on the application of Teleos plc & Ors) v Customs and Excise Commissioners. [2005] BVC 253 ; R (on the application of Teleos plc & Ors) v Customs and Excise Commissioners. [2005] BVC 93

International consignment note

Case Law – N2J Ltd v Revenue and Customs Commissioners. [2009] BVC 645

Free, consideration

Commentary – Indirect Tax Reporter ¶11-065

Generally

Commentary – Key Data ¶3-575
Legislation/Regulatory – FA2006 s. 60(4), (5) ; HMRCBrf 02/12 ; ITEPA2003 s. 266(2), 267(2), 319

Missing trader intra-Community (MTIC) fraud

– see Carousel and missing trader frauds

Reverse charge: carousel fraud

– see Reverse charge: carousel fraud