Construction work, person liable to pay VAT

Case Law – BLV Wohn- und Gewerbebau GmbH v Finanzamt Lüdenscheid (Case C-395/11). [2012] BVC 787

Establishment

Case Law – WH Payne & Co. [1996] BVC 2,551

Identity

Accountant's professional advice

Case Law – Eagle Trust plc. [1996] BVC 2,085

Estate agency services

Case Law – Customs and Excise Commissioners v. Redrow Group Ltd. [1996] BVC 147 ; Customs and Excise Commissioners v. Redrow Group plc. [1997] BVC 461 ; Customs and Excise Commissioners v. Redrow Group plc. [1999] BVC 96 ; Redrow Group plc. [1996] BVC 2,234

Estate agents' and solicitors' fees

Case Law – Blatch Investments Ltd. [1996] BVC 2,574

Food and drink for delayed passengers

Case Law – British Airways plc v. Customs & Excise Commissioners. [1996] BVC 359 ; British Airways plc. [1996] BVC 2,383

Loyalty rewards schemes

Case Law – Baxi Group Ltd v Revenue and Customs Commissioners. [2007] BVC 267 ; Baxi Group Ltd v Revenue and Customs Commissioners. [2008] BVC 189 ; Baxi Group Ltd. [2006] BVC 2,553 ; Loyalty Management UK Ltd v Revenue and Customs Commissioners. [2007] BVC 823 ; Loyalty Management UK Ltd. [2005] BVC 2,628 ; Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly known as Loyalty Management UK Ltd). [2013] BVC 282 ; Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly known as Loyalty Management UK Ltd). [2013] BVC 67 ; Revenue and Customs Commissioners v Loyalty Management UK Ltd. [2006] BVC 776 ; Revenue and Customs Commissioners v Loyalty Management UK Ltd; Revenue and Customs Commissioners v Baxi Group Ltd (Joined Cases C-53/09 and C-55/09) [2011] BVC 1

Management services supplied under tripartite agreement

Case Law – Canary Wharf Ltd. [1997] BVC 2,058

Rent guarantee payments

Case Law – Kenwood Appliances Ltd. [1996] BVC 2,676 ; Vivat Holdings plc. [1996] BVC 2,504

Road fuel, leased motor vehicles

Case Law – Auto Lease Holland BV v Bundesamt für Finanzen (Case C-185/01). [2005] BVC 182

Solicitors' services

Case Law – Chain Telecommunications Ltd [2012] TC 02016 ; P & O European Ferries (Dover) Ltd. [1992] BVC 955 ; The Plessey Company Ltd. [1996] BVC 2,074

Solicitors, lease granted to nominee of partnership

Case Law – Lester Aldridge (a firm) [2005] BVC 2,231

Input tax recovery

Advisers paid by company, advice supplied to shareholders

Commentary – Indirect Tax Reporter ¶19-015

Building work

Commentary – Indirect Tax Reporter ¶19-015

Business promotion scheme

Commentary – Indirect Tax Reporter ¶19-015

Defective work

Commentary – Indirect Tax Reporter ¶19-011

Footballers' agent

Commentary – Indirect Tax Reporter ¶19-015

Generally

Commentary – Indirect Tax Reporter ¶105 ; Indirect Tax Reporter ¶19-015

Holding shares for nominees

Commentary – Indirect Tax Reporter ¶19-015

Lease granted to nominee of partnership

Commentary – Indirect Tax Reporter ¶19-015

Legal advisers acted for all parties to financing deal

Commentary – Indirect Tax Reporter ¶19-015

Marketing and promotional schemes

Commentary – Indirect Tax Reporter ¶19-015

One person carrying on two activities

Commentary – Indirect Tax Reporter ¶19-015

Petrol supplied to lessee of vehicle

Commentary – Indirect Tax Reporter ¶19-015

Raising finance for business

Commentary – Indirect Tax Reporter ¶19-015

Recharge between associated business persons

Commentary – Indirect Tax Reporter ¶19-015

Refreshments provided to delayed passengers

Commentary – Indirect Tax Reporter ¶19-015

Services supplied to predecessor could not be used

Commentary – Indirect Tax Reporter ¶19-015

Survey for financier

Commentary – Indirect Tax Reporter ¶19-011

To whom test

Commentary – Indirect Tax Reporter ¶19-015

Welfare services

Commentary – Indirect Tax Reporter ¶19-015

Invoices, self-provided

Legislation/Regulatory – VATA94 s. 29

Output tax

Potential or actual use

Commentary – Indirect Tax Reporter ¶18-250

Recovery of VAT

Commentary – Indirect Tax Reporter ¶18-025

Status

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-095

Services, establishment

Legislation/Regulatory – VATA94 s. 9

Status

Generally

Commentary – Indirect Tax Reporter ¶20-175

Output tax

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-095

Reduced-rating

Commentary – Indirect Tax Reporter ¶32-000

Status, sub-postmaster

Case Law – Patel & Anor; Post Office Counters Ltd (third party). [1997] BVC 2,461