Brokers

Generally

Commentary – Indirect Tax Reporter ¶41-850(2)

Partial exemption

Commentary – Indirect Tax Reporter ¶41-850(2)

Exemption

Generally

Commentary – Indirect Tax Reporter ¶41-600 ; Indirect Tax Reporter ¶41-850(1)

Intermediaries directive (Directive 92/77)

Commentary – Indirect Tax Reporter ¶41-850(1)

Mis-selling review and stand-alone helpline services

Commentary – Indirect Tax Reporter ¶40-000

Outside scope/exemption with right of recovery/zero-rating

Commentary – Indirect Tax Reporter ¶41-600

Outsourcing

Century Life appeal

Commentary – Indirect Tax Reporter ¶41-850(4)

End-result

Commentary – Indirect Tax Reporter ¶41-850(4)

Generally

Commentary – Indirect Tax Reporter ¶41-850(4)

Sales and call-centres

Commentary – Indirect Tax Reporter ¶41-850(4)

Skandia and Arthur Anderson cases

Commentary – Indirect Tax Reporter ¶41-850(4)

Sparekassernes Datacenter bench-mark case

Commentary – Indirect Tax Reporter ¶41-850(4)

Services via the internet

Commentary – Indirect Tax Reporter ¶54-060

Treatment

Commentary – Indirect Tax Reporter ¶41-850

Underwriting managers

Commentary – Indirect Tax Reporter ¶41-850(3)