Broadband access

Commentary – Tax Reporter ¶437-575
HMRC Guidance – EIM07800 ; EIM21615 ; EIM21616 ; EIM21617 ; EIM32940
Case Law – Lucas v. Cattell (H.M. Inspector of Taxes)

Charges

Employees private use, output tax

Commentary – VAT Reporter ¶104

Local authorities and similar bodies

Commentary – VAT Reporter ¶51-510

Claims for reliefs, HMRC contact centres

Legislation/Regulatory – SP 1/10 ; SP 2/03

Employer meeting costs

Commentary – Tax Reporter ¶437-575
HMRC Guidance – EIM07800 ; EIM21615 ; EIM21616 ; EIM21617 ; EIM32940
Case Law – Lucas v. Cattell (H.M. Inspector of Taxes)

Employer-provided

Commentary – Tax Reporter ¶437-700
HMRC Guidance – EIM21778 ; EIM21781

Hospital patients

Commentary – VAT 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 – Essential Tax Companion ¶9300

Meaning

Commentary – Essential Tax Companion ¶9300

Mobile phones

– see Mobile phones

Mobile telephones

Commentary – Hardman's Tax Rates and Tables ¶3-575

Mobile, benefits

Legislation/Regulatory – FA2006 s. 60(4), (5) ; HMRCBrf 02/12 ; ITEPA2003 s. 266(2), 267(2), 319

Mobile, employer-provided

Commentary – Tax Reporter ¶437-700
HMRC Guidance – EIM21778 ; EIM21781

Plant and machinery allowances

Commentary – Tax Reporter ¶246-400
HMRC Guidance – CA21180 ; CA21200 ; CA21230

Public, input tax recovery

Commentary – VAT Reporter ¶105

Telephone coin boxes, output tax

Commentary – VAT Reporter ¶104 ; VAT Reporter ¶18-540