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

Case Law – The British Olympic Association v Winter (HMIT) (1995) Sp C 28

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

Case Law – Executive Network (Consultants) Ltd v O'Connor (HMIT) (1995) Sp C 56 ; Interfish Ltd v Revenue and Customs Commissioners. [2013] BTC 1,946