Construction work, person liable to pay VAT



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


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

Recovery of VAT


Services, establishment



Output tax


Status, sub-postmaster