Recipients of supply
Construction work, person liable to pay VAT
Establishment
Identity
Accountant's professional advice
Estate agency services
Estate agents' and solicitors' fees
Food and drink for delayed passengers
Loyalty rewards schemes
Management services supplied under tripartite agreement
Rent guarantee payments
Road fuel, leased motor vehicles
Solicitors' services
Solicitors, lease granted to nominee of partnership
Input tax recovery
Advisers paid by company, advice supplied to shareholders
Building work
Business promotion scheme
Defective work
Footballers' agent
Generally
Holding shares for nominees
Lease granted to nominee of partnership
Legal advisers acted for all parties to financing deal
Marketing and promotional schemes
One person carrying on two activities
Petrol supplied to lessee of vehicle
Raising finance for business
Recharge between associated business persons
Refreshments provided to delayed passengers
Services supplied to predecessor could not be used
Survey for financier
To whom test
Welfare services
Invoices, self-provided
Output tax
Potential or actual use
Recovery of VAT
Status
Services, establishment
Status
Generally
Output tax
Reduced-rating
Status, sub-postmaster