Telephones
Broadband access
Commentary –
Tax Reporter ¶437-575
Case Law –
Lucas v. Cattell (H.M. Inspector of Taxes)
Charges
Local authorities and similar bodies
Commentary –
Indirect Tax Reporter ¶51-510
Claims for reliefs, HMRC contact centres
Employer meeting costs
Commentary –
Tax Reporter ¶437-575
Case Law –
Lucas v. Cattell (H.M. Inspector of Taxes)
Employer-provided
Commentary –
Tax Reporter ¶437-700
Hospital patients
Commentary –
Indirect Tax Reporter ¶28-650
Income tax claims
Commentary –
Tax Reporter ¶191-760
Joint and several liability for unpaid VAT of another trader
Legislation/Regulatory –
VATA94 s. 77A
Mobile
– see also Mobile phones
Employee benefits
Commentary –
Quick Overview ¶9300
Meaning
Commentary –
Quick Overview ¶9300
Mobile phones
– see Mobile phones
Mobile, benefits
Mobile, employer-provided
Commentary –
Tax Reporter ¶437-700
Plant and machinery allowances
Commentary –
Tax Reporter ¶246-400
Telephone coin boxes, output tax
Commentary –
Indirect Tax Reporter ¶104
;
Indirect Tax Reporter ¶18-540