Agent or principal

Case Law – Customs and Excise Commissioners v. Paget. (1989) 4 BVC 188 ; Flashlight Photography Ltd. [1993] BVC 663 ; P.L.A. Paget. (1988) 3 BVC 750

Facilities, identity of supplier

Case Law – Lancashire County Council. [1997] BVC 2,168

LEA's liability to account for VAT on commission

Case Law – (1975) 1 BVC 1,042