Promotional campaigns
– 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