Accommodation

Residential heated accommodation

Commentary – Indirect Tax Reporter ¶15-670

Timeshare

Commentary – Indirect Tax Reporter ¶15-670

Use of furnishings

Commentary – Indirect Tax Reporter ¶15-670

Aircraft hired with fuel

Commentary – Indirect Tax Reporter ¶15-670

Barbecues

Commentary – Indirect Tax Reporter ¶15-670

Burial and cremation

Commentary – Indirect Tax Reporter ¶15-670

Caravans sold with fittings

Commentary – Indirect Tax Reporter ¶15-670 ; Indirect Tax Reporter ¶22-775

Cars

Free insurance supplied with car

Commentary – Indirect Tax Reporter ¶15-670

Hired with insurance

Commentary – Indirect Tax Reporter ¶15-670

Insurance-based car protection and cleaning products

Commentary – Indirect Tax Reporter ¶15-670

Sold with fittings

Commentary – Indirect Tax Reporter ¶15-670

Sold with insurance

Commentary – Indirect Tax Reporter ¶15-670

Sold with separate itemised delivery charge

Commentary – Indirect Tax Reporter ¶15-670

Chair rent/hairdressing facilities

Commentary – Indirect Tax Reporter ¶15-670

Club membership

Commentary – Indirect Tax Reporter ¶15-670

Company formation services

Commentary – Indirect Tax Reporter ¶15-670

Computers

For handicapped person

Commentary – Indirect Tax Reporter ¶15-670

Software

Commentary – Indirect Tax Reporter ¶15-670

Conference rooms and meals

Commentary – Indirect Tax Reporter ¶15-670

Containers and packaging

Commentary – Indirect Tax Reporter ¶15-215 ; Indirect Tax Reporter ¶15-670

Custom-made joinery

Commentary – Indirect Tax Reporter ¶15-670

Debenture issue

Commentary – Indirect Tax Reporter ¶15-670

Deferment of payment

Commentary – Indirect Tax Reporter ¶15-670

Delivery charge

Commentary – Indirect Tax Reporter ¶15-215 ; Indirect Tax Reporter ¶15-670

Demolition

Commentary – Indirect Tax Reporter ¶15-670

Dental services

Dental technician's supply of casts

Commentary – Indirect Tax Reporter ¶15-670

Mouthguards

Commentary – Indirect Tax Reporter ¶15-670

Design and build contract

Commentary – Indirect Tax Reporter ¶15-670

Diplomatic services

Commentary – Indirect Tax Reporter ¶15-670

Distance learning

Commentary – Indirect Tax Reporter ¶50-630

Doctors and hospitals

Commentary – Indirect Tax Reporter ¶15-420 ; Indirect Tax Reporter ¶15-670

Doctors, supplies by

Commentary – Indirect Tax Reporter ¶15-420

Education

Correspondence course

Commentary – Indirect Tax Reporter ¶15-670

Fee protection scheme

Commentary – Indirect Tax Reporter ¶15-670

Fee refund if illness or accident

Commentary – Indirect Tax Reporter ¶15-670

Instructions or zero-rated printed matter

Commentary – Indirect Tax Reporter ¶15-670

Teaching of English

Commentary – Indirect Tax Reporter ¶15-670

Weight watching

Commentary – Indirect Tax Reporter ¶15-670

Energy-saving materials (ESMs)

Commentary – Indirect Tax Reporter ¶15-670

Farmers

Commentary – Indirect Tax Reporter ¶15-670

Food

Choco lolly making kits

Commentary – Indirect Tax Reporter ¶15-670

Delivered

Commentary – Indirect Tax Reporter ¶15-670

Hairdressers' facilities/chair rent

Commentary – Indirect Tax Reporter ¶15-670

Holiday home

Commentary – Indirect Tax Reporter ¶15-670

Hospitals, supplies by

Commentary – Indirect Tax Reporter ¶15-420 ; Indirect Tax Reporter ¶15-670

Ice skating

Commentary – Indirect Tax Reporter ¶15-670

Individual voluntary arrangement (IVA)

Commentary – Indirect Tax Reporter ¶15-670

Insurance

Commentary – Indirect Tax Reporter ¶14-800 ; Indirect Tax Reporter ¶15-670

Insurance-based car protection and cleaning products

Commentary – Indirect Tax Reporter ¶15-670

Land

Consultancy

Commentary – Indirect Tax Reporter ¶15-670

Serviced office

Commentary – Indirect Tax Reporter ¶15-670

Linked supplies concession

Commentary – Indirect Tax Reporter ¶15-670

Magazine with promotional item

Commentary – Indirect Tax Reporter ¶15-670

Management services

Commentary – Indirect Tax Reporter ¶15-670

Marketing literature

Commentary – Indirect Tax Reporter ¶15-670

Medical services

Commentary – Indirect Tax Reporter ¶15-670

Milk quota

Commentary – Indirect Tax Reporter ¶15-670

One building and one supply

Commentary – Indirect Tax Reporter ¶15-670

Opticians

Commentary – Indirect Tax Reporter ¶15-425 ; Indirect Tax Reporter ¶15-670

Parking at airport

Commentary – Indirect Tax Reporter ¶15-670

Photo books

Commentary – Indirect Tax Reporter ¶15-670 ; Indirect Tax Reporter ¶20-550

Photography services

Commentary – Indirect Tax Reporter ¶15-670

Plant and machinery permanently-installed for charity use

Commentary – Indirect Tax Reporter ¶15-670

Postage and packing charge

Commentary – Indirect Tax Reporter ¶15-215 ; Indirect Tax Reporter ¶15-670

Premises

Children's parties

Commentary – Indirect Tax Reporter ¶15-670

Power for holiday accommodation

Commentary – Indirect Tax Reporter ¶15-670

Right to occupy land and sell goods

Commentary – Indirect Tax Reporter ¶15-670

Serviced office

Commentary – Indirect Tax Reporter ¶15-670

Principles arising from cases

Commentary – Indirect Tax Reporter ¶15-670

Printed matter

Books or magazines

Commentary – Indirect Tax Reporter ¶15-670 ; Indirect Tax Reporter ¶20-550

CD supplied with written material

Commentary – Indirect Tax Reporter ¶20-550

Company formation service: memorandum and articles of association

Commentary – Indirect Tax Reporter ¶15-670 ; Indirect Tax Reporter ¶20-550

Correspondence course

Commentary – Indirect Tax Reporter ¶15-670 ; Indirect Tax Reporter ¶50-630

Direct mail campaign

Commentary – Indirect Tax Reporter ¶15-670

Game

Commentary – Indirect Tax Reporter ¶15-670

Library facilities

Commentary – Indirect Tax Reporter ¶20-550

Loose-leaf binder with CD-Roms

Commentary – Indirect Tax Reporter ¶20-550

Magazine with promotional item

Commentary – Indirect Tax Reporter ¶15-670

Memorandum

Commentary – Indirect Tax Reporter ¶15-670

Print of result, certificate or design

Commentary – Indirect Tax Reporter ¶15-670

Teaching materials

Commentary – Indirect Tax Reporter ¶15-670

Trade union subscription with in-house magazine

Commentary – Indirect Tax Reporter ¶20-550

Training with written material

Commentary – Indirect Tax Reporter ¶20-550

Programme for entertainment

Commentary – Indirect Tax Reporter ¶15-670

Reading material

Generally

Commentary – Indirect Tax Reporter ¶15-670

With hospitality package

Commentary – Indirect Tax Reporter ¶15-670

Research

Commentary – Indirect Tax Reporter ¶15-670

Reward goods

Commentary – Indirect Tax Reporter ¶15-670

Scaffolding

Commentary – Indirect Tax Reporter ¶15-670

Serviced building plot

Commentary – Indirect Tax Reporter ¶15-670

Sports facilities

Commentary – Indirect Tax Reporter ¶15-670

Sports league supplies

Commentary – Indirect Tax Reporter ¶15-670

Stabling and livery

Commentary – Indirect Tax Reporter ¶15-670

Stalls in a market

Commentary – Indirect Tax Reporter ¶15-670

Stud fees

Commentary – Indirect Tax Reporter ¶15-670

Subscription to golf club

Commentary – Indirect Tax Reporter ¶15-670

Teaching materials

Commentary – Indirect Tax Reporter ¶15-670

Travel

Aircraft hired with fuel

Commentary – Indirect Tax Reporter ¶15-670

Cruise including food, accommodation and entertainment

Commentary – Indirect Tax Reporter ¶15-670

Helicopter with pilot and back-up

Commentary – Indirect Tax Reporter ¶15-670

Travel and ski pass

Commentary – Indirect Tax Reporter ¶15-670

Water supply by landlord

Commentary – Indirect Tax Reporter ¶15-670

Wedding and reception

Commentary – Indirect Tax Reporter ¶15-670

Welfare

Commentary – Indirect Tax Reporter ¶15-670