Mobile phones
– see also Telephones
Auction of licenses by Secretary of State, economic activity
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
Free, consideration
Commentary –
Indirect Tax Reporter ¶11-065
Generally
Commentary –
Practical Capital Allowances ¶155-800
;
Key Data ¶3-575
Missing trader intra-Community (MTIC) fraud
Reverse charge: carousel fraud