Hospital patients

Commentary – Indirect Tax Reporter ¶28-650

Plant and machinery allowances

Commentary – 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

Case Law – Thorn Electrical Industries Ltd. and Others v. Customs & Excise Commissioners. (1975) 1 BVC 63