Outsourcing
Affinity cards
Commentary –
Indirect Tax Reporter ¶40-500(4)
Bank's cheque clearing functions, transfer of business as a going concern
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