Best judgment assessment


Rehearing of appeal


Meals, supply of services

Output tax fraud

Place of supply


On board ships, aircraft or trains: intra-EC

Refurbishment, direct and immediate links

Running of business transferred to employee

Service charge, consideration for supplies

Service charges/tips, output tax

Services supplied where performed or use and enjoyment occurs

Suppression of takings

Transactions on board ship

Place of supply

Supply of goods or services

Transfer of business as going concern

Underdeclaration of takings