– see also Electronic communications; Electronically-supplied services

Ebay

– see Ebay

Electronically-supplied service

Commentary – Indirect Tax Reporter ¶56-540

HMRC, unknown material on site

Commentary – Indirect Tax Reporter ¶4-760

Intrastat

Commentary – Indirect Tax Reporter ¶64-600

List of useful sites

Commentary – Gordon on Tax Appeals ¶App8

Low Incomes Tax Reform Group (LITRG)

Commentary – Indirect Tax Reporter ¶55-420

Supplies

– see Electronically-supplied services