Sponsorship
Academies
Commentary –
Indirect Tax Reporter ¶52-095
Barter with gift of goods and services
Commentary –
Indirect Tax Reporter ¶19-034
Cases: entertainment/advertising/hobby
Commentary –
Indirect Tax Reporter ¶19-034
Charities
Commentary –
Indirect Tax Reporter ¶50-135
Groundwork UK arranging for trusts
Commentary –
Indirect Tax Reporter ¶51-730
Income, assessments
Input tax deduction
Commentary –
Indirect Tax Reporter ¶19-034
Local authorities
Commentary –
Indirect Tax Reporter ¶51-680
Money received by organisers of award scheme
Case Law –
Customs and Excise Commissioners v. EMAP McLaren Ltd. [1997] BVC 235
;
EMAP MacLaren Ltd. [1996] BVC 2,262
Payments, deductions