Services supplied where business belongs

Computer equipment to group company, input tax

Connected persons, value of supply

Local authorities

Car leasing to employees


Lease adjustments

Means of transport

Services supplied where performed or use and enjoyment occurs

Motor cars

Input tax

Place of supply of services

Motor vehicles to transport managing director from home to work

Open market value direction

Place of supply of services


Supplies post-31 December 2009

Supplies pre-1 January 2010

Release from lease purchase agreement, meaning of supply


Termination of lease of printing equipment, compensation

Transactions treated as deemed supply

Unilateral termination of lease, compensation