Agreements between the landlord and the suppliers of those goods and services

Case Law – Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie (Case C-42/14) [2015] BVC 19

Cancellation, validity of credit note

Case Law – (1977) 1 BVC 1,062

Commercial premises

Single or multiple supply

Case Law – Field Fisher Waterhouse LLP v Revenue and Customs Commissioners (Case C-392/11). [2012] BVC 292

Contributions to trust fund for maintenance of block of flats

Case Law – Trustees of the Nell Gwynn House Maintenance Fund v. Customs and Excise Commissioners. [1995] BVC 8 ; Trustees of the Nell Gwynn House Maintenance Fund v Customs and Excise Commissioners. [1996] BVC 153 ; Trustees of the Nell Gwynn House Maintenance Fund v Customs and Excise Commissioners. [1999] BVC 83 ; Trustees of the Nell Gwynn House Maintenance Fund. [1995] BVC 1,100

Earnings

Commentary – Quick Overview ¶9080

Exemption

Legislation/Regulatory – ESC 3.18

Generally

Commentary – Indirect Tax Reporter ¶10-075 ; Indirect Tax Reporter ¶37-550 ; Stamp Taxes Reporter ¶60-415
Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. X

Held on trust

Commentary – Tax Reporter ¶355-600

Input tax

Case Law – Islamic Republic of Iran Shipping Lines. [1993] BVC 749

Leases requiring landlord to maintain common areas: property service charges

Commentary – Indirect Tax Reporter ¶37-550

Local authorities

– see Local authorities and similar bodies

National Insurance contributions

Commentary – Quick Overview ¶12385

Possibility of including service charges in taxable amount of rental services

Case Law – Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie (Case C-42/14) [2015] BVC 19

Restaurant, consideration for supplies

Case Law – NDP Co. Ltd. (1988) 3 BVC 711

Restaurants, output tax

Commentary – Indirect Tax Reporter ¶10-075 ; Indirect Tax Reporter ¶18-592

Standard-rated

Commentary – Indirect Tax Reporter ¶10-165

Supplies of electricity, heating, water and refuse collection

Case Law – Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie (Case C-42/14) [2015] BVC 19

Supplies to the tenant held to be made by the landlord

Case Law – Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie (Case C-42/14) [2015] BVC 19

Tax treatment of

Commentary – Chanda on Property Investment 6.7.3

Transaction composed of a single supply or several independent supplies

Case Law – Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie (Case C-42/14) [2015] BVC 19

Utilities and refuge collection

Commentary – Indirect Tax Reporter ¶37-550