Cases

Commentary – Indirect Tax Reporter ¶34-940

Continuous period of use exceeding 24 hours

Case Law – The Shibumi Club Ltd v. The Treasury. [1993] BVC 689

Employee benefits

Commentary – Tax Reporter ¶419-100
HMRC Guidance – EIM21845

Employees benefits, input tax

Commentary – Indirect Tax Reporter ¶19-036

Employer-provided, exemption from tax

Legislation/Regulatory – ITEPA2003 s. 261-263 ; SI 2002/205 reg. 6

Exception from general charge

Commentary – Tax Reporter ¶433-700
HMRC Guidance – EIM21827

Exemption

Commentary – Indirect Tax Reporter ¶34-940

Letting of football ground for international match

Case Law – Queens Park Football Club Ltd. (1988) 3 BVC 759

Local authorities

– see Local authorities and similar bodies

Non-profit-making organisation

Case Law – Messenger Leisure Developments Ltd v Customs and Excise Commissioners. [2004] BVC 844 ; Messenger Leisure Developments Ltd. [2004] BVC 2,003

Standard-rating

Commentary – Indirect Tax Reporter ¶34-940