Generally

Commentary – Indirect Tax Reporter ¶20-175

Output tax

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-095

Reduced-rating

Commentary – Indirect Tax Reporter ¶32-000

Sub-postmaster, recovery of VAT

Case Law – Patel & Anor; Post Office Counters Ltd (third party). [1997] BVC 2,461