Abuse of process

Agreement to use

Allocation of input tax on overhead expenditure

Apportionment

Clearing bank's debt swaps

Approval

Approval or direction

Foreign supplies

Generally

Retrospective change where group registration

Caretaker

Credit card bank, attribution of residual input tax

CVCP guidelines

Framework and retrospective claim for payment of residual input tax

Recovery of amounts over and above amounts based on guidelines

Exempt supplies of credit

Floor-area based, fair and reasonable

Casinos supplying food and drink from same premises

Opticians

Floor-area based, guaranteeing of a more precise determination of deductible proportion

Hire-purchase transactions

Interpretation

Issue estoppel

Legal costs

Meaning/application of expression 'costs relating to service income'

Opticians

Floor-area based method, fair and reasonable result

Generally

Override notice

Termination

Override notice

Opticians

Override, credit card issuer securitisation scheme

Professional fees

Proportion of deductible input tax on overheads

Proposed revision, commissioners' rejection

Refurbishment of premises

Refusal, reasonableness

Retrospective change

Rounding up

Taxable supplies of motor vehicles

Termination direction, reasonableness

Turnover of branch established elsewhere disregarded