Party plan sales
Consideration
Dating gift
Case Law –
(1985) 2 BVC 205,323
Delivery charge, open market value on a sale by retail
Commentary –
Indirect Tax Reporter ¶11-325
Generally
Commentary –
Indirect Tax Reporter ¶11-325
Input tax on costs borne by representatives
Commentary –
Indirect Tax Reporter ¶11-325
Not wholly in money, hostesses purchasing clothing at discount
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 –
Indirect Tax Reporter ¶14-350