Consideration

Dating gift

Case Law – (1985) 2 BVC 205,323

Delivery charge, open market value on a sale by retail

Commentary – VAT Reporter ¶11-325

Generally

Commentary – VAT Reporter ¶11-325

Input tax on costs borne by representatives

Commentary – VAT Reporter ¶11-325

Not wholly in money, hostesses purchasing clothing at discount

Case Law – Customs and Excise Commissioners v. Pippa-Dee Parties Ltd. (1981) 1 BVC 422

Reduced price garments purchased by hostesses

Case Law – Rosgill Group Ltd v Customs and Excise Commissioners. [1997] BVC 388 ; Rosgill Group Ltd. [1996] BVC 2,265

Insurance, service fund for theft/breakage of demonstration kits

Case Law – (1983) 1 BVC 1,198

Retail value of supply, direction by Customs

Case Law – (1985) 2 BVC 205,398 ; (1986) 2 BVC 205,433

Value of supply

Commentary – VAT Reporter ¶14-350