– see also Face-value vouchers (FVVs)

Place of supply of right to a service

Commentary – Indirect Tax Reporter ¶18-540

Place of supply of services

Case Law – Arachchige [2009] BVC 2,003 ; Arachchige v Revenue and Customs Commissioners. [2010] BVC 1,046 ; R (on the application of IDT Card Services Ireland Ltd) v Customs and Excise Commissioners. [2005] BVC 194 ; Revenue and Customs Commissioners v Arachchige. [2009] BVC 475 ; Revenue and Customs Commissioners v IDT Card Services Ireland Ltd. [2006] BVC 244

Sales of, input tax

Case Law – First National Telecom Services Ltd. [2007] BVC 2,038