B2B supplies, accountancy service cross-border

Commentary – Indirect Tax Reporter ¶13-466

B2C supplies outside EU

Commentary – Indirect Tax Reporter ¶13-466

Banks and financial institutions

Monetary financial services

Commentary – Indirect Tax Reporter ¶40-100(3)

Compensation

Commentary – Indirect Tax Reporter ¶11-600

Disbursements: insurance premium paid by tenant/landlord

Commentary – Indirect Tax Reporter ¶37-575

Donations

Clubs

Commentary – Indirect Tax Reporter ¶43-881

Generally

Commentary – Indirect Tax Reporter ¶10-075

Escort agency

Case Law – Customs and Excise Commissioners v Polok & Anor. [2002] BVC 327

Financial investments

– see Financial investments

Income escape flat-rate scheme

Commentary – Indirect Tax Reporter ¶55-355

Insurance

– see Insurance and insurance services

International services, recovery of input tax

Commentary – Indirect Tax Reporter ¶65-600

MOT test charges

Commentary – Indirect Tax Reporter ¶18-590

Non-supplies

Conditions

Commentary – Indirect Tax Reporter ¶10-600

Generally

Commentary – Indirect Tax Reporter ¶10-600

Official publication

Commentary – Indirect Tax Reporter ¶10-600

Payments made for

Commentary – Indirect Tax Reporter ¶10-604

Payments received for

Commentary – Indirect Tax Reporter ¶10-602

Prescription charges

Commentary – Indirect Tax Reporter ¶43-866

Share issues

Commentary – Indirect Tax Reporter ¶11-012 ; Indirect Tax Reporter ¶19-684

Share-buy back

Commentary – Indirect Tax Reporter ¶11-012

Supply of counterfeit perfume

Case Law – R v. Goodwin and Unstead (Case C-3/97). [1998] BVC 314 ; R v. Goodwin and Unstead. [1997] BVC 307

Tips

Generally

Commentary – Indirect Tax Reporter ¶10-165
HMRC Guidance – Notice 700 ; Notice 709/3

Official guidance

Commentary – Indirect Tax Reporter ¶10-075

Service charges in restaurants

Commentary – Indirect Tax Reporter ¶10-075

VAT incorrectly charged

Commentary – Indirect Tax Reporter ¶18-035