– see also Electronic communications; Electronically-supplied services

Ebay

– see Ebay

HMRC, unknown material on site

Commentary – Indirect Tax Reporter ¶4-760

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