Affinity cards

Charities

Commentary – Indirect Tax Reporter ¶50-210

Consideration

Commentary – Indirect Tax Reporter ¶11-310

Generally

Commentary – Indirect Tax Reporter ¶40-300
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, Note (4)

Outsourcing – back-office situations

Commentary – Indirect Tax Reporter ¶40-500(2)