Retailers
Card handling fees
Consideration
Commentary –
Indirect Tax Reporter ¶10-985
Value shifting
Commentary –
Indirect Tax Reporter ¶14-200
Credit cards and merchant charges
Case Law –
Customs and Excise Commissioners v. Diners Club Ltd.; Customs and Excise Commissioners v. Cardholder Services Ltd. (1988) 3 BVC 233
;
Customs and Excise Commissioners v. Diners Club Ltd; Customs and Excise Commissioners v. Cardholder Services Ltd. (1989) 4 BVC 74
;
Debenhams Retail plc v Customs and Excise Commissioners. [2004] BVC 554
;
Debenhams Retail plc. [2003] BVC 2,543
;
Revenue and Customs Commissioners v Debenhams Retail plc. [2005] BVC 425
;
The Diners Club Ltd; Cardholder Services Ltd. (1987) 3 BVC 525
Customs warehouse, withdrawal of zero-rating
Commentary –
Indirect Tax Reporter ¶63-840
Interest-free credit sales, taxable amount
Case Law –
Commissioners of Customs and Excise v Primback Ltd (Case C-34/99). [2001] BVC 315
;
Primback Ltd v. Customs and Excise Commissioners. [1996] BVC 260
;
Primback Ltd v. Customs and Excise Commissioners. [1994] BVC 268
;
Primback Ltd. [1993] BVC 1,001
Invoices
Generally
Commentary –
Indirect Tax Reporter ¶105
;
Indirect Tax Reporter ¶55-900
Legislation/Regulatory –
SI 1995/2518 reg. 16
Schemes
Theft of cash by staff, best judgment assessment
Case Law –
WH Smith Ltd. [2000] BVC 2,237
Vouchers