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

£25 limit

Commentary – Indirect Tax Reporter ¶55-900

Credit card vouchers adapted as invoice

Commentary – Indirect Tax Reporter ¶55-900

Employees' petrol

Commentary – Indirect Tax Reporter ¶55-900

Excluded items

Commentary – Indirect Tax Reporter ¶55-900

Generally

Commentary – Indirect Tax Reporter ¶105 ; Indirect Tax Reporter ¶55-900
Legislation/Regulatory – SI 1995/2518 reg. 16

Input tax claims for high value supplies

Commentary – Indirect Tax Reporter ¶55-900

Modification

Commentary – Indirect Tax Reporter ¶55-900

Petrol or diesel

Commentary – Indirect Tax Reporter ¶55-900

Schemes

– see Retail export scheme; Retail schemes

Theft of cash by staff, best judgment assessment

Case Law – WH Smith Ltd. [2000] BVC 2,237

Vouchers

– see Business promotion schemes; Face-value vouchers (FVVs)