Television and viewdata sets
Hospital patients
Commentary –
Indirect Tax Reporter ¶28-650
Plant and machinery allowances
Commentary –
Practical Capital Allowances ¶13-730
;
Tax Reporter ¶246-410
HMRC Guidance –
CA21200
Case Law –
Salt v Golding (HMIT)
Rental services
Generally
Case Law –
Commissioners of Customs & Excise v. Thorn Electrical Industries Ltd. and Others. (1974) 1 BVC 29
Time of supply