– see also Business promotion schemes

Amount of consideration

Consideration not cut by donation

Commentary – Indirect Tax Reporter ¶11-065

Free mobile phone

Commentary – Indirect Tax Reporter ¶11-065

Gifts: goods exchanged for petrol coupons

Commentary – Indirect Tax Reporter ¶11-065

Gifts: introduction of book-club customer

Commentary – Indirect Tax Reporter ¶11-065

Single standard-rated supply of insured car

Commentary – Indirect Tax Reporter ¶11-065

Target for purchases

Commentary – Indirect Tax Reporter ¶11-065

Output tax

Commentary – Indirect Tax Reporter ¶18-010