Affinity cards

Commentary – Indirect Tax Reporter ¶40-500(4)

Bank's cheque clearing functions, transfer of business as a going concern

Case Law – Royal Bank of Scotland Group plc [2002] BVC 2,213

Finance

Generally

Case Law – Continuum (Europe) Ltd. [1998] BVC 2,131 ; Customs and Excise Commissioners v Electronic Data Systems Ltd. [2003] BVC 451 ; Electronic Data Systems Ltd. [2002] BVC 2,190

Outsourced services to mortgage lenders

Case Law – Morpheus 2002 Ltd. [2007] BVC 2,224

Generally

Commentary – Indirect Tax Reporter ¶40-500 ; Indirect Tax Reporter ¶41-200(16)

Insurance

Commentary – Indirect Tax Reporter ¶40-500(5)

Joint employment contracts

Commentary – Indirect Tax Reporter ¶18-520

Other back-office situations

Credit and charge card companies

Commentary – Indirect Tax Reporter ¶40-500(2)

Generally

Commentary – Indirect Tax Reporter ¶40-500(2)

Sales and call-centres

Generally

Commentary – Indirect Tax Reporter ¶40-500(3)

Sparekassernes Datacenter bench-mark case

Commentary – Indirect Tax Reporter ¶40-500(1) ; Indirect Tax Reporter ¶41-850(4)

Transfer of business as going concern

Commentary – Indirect Tax Reporter ¶54-160