Input tax

'supply of services'

Case Law – Mirror Group Newspapers Ltd (No. 2). [1999] BVC 2,042 ; Mirror Group Newspapers Ltd v Customs and Excise Commissioners. [2000] BVC 119 ; Trinity Mirror plc v Customs and Excise Commissioners. [2001] BVC 167

Attribution

Case Law – Easyjet plc. [2003] BVC 2,596

Generally

Case Law – Kretztechnik AG v Finanzamt Linz (Case C-465/03). [2006] BVC 66 ; RAP Group plc v Commissioners of Customs and Excise. [2001] BVC 65 ; RAP Group plc. [2000] BVC 2,352 ; Swallowfield plc. [1993] BVC 580

Raising capital

Case Law – Banner Management Ltd. [1991] BVC 599

Making of arrangements, exemption

Case Law – Customs and Excise Commissioners v. Guy Butler (International) Ltd. Guy Butler (International) Ltd. v. Customs and Excise Commissioners. (1975) 1 BVC 41 ; Customs and Excise Commissioners v. Guy Butler (International) Ltd. Guy Butler (International) Ltd. v. Customs and Excise Commissioners. (1976) 1 BVC 84 ; Hargreaves Landsdown Asset Management Ltd. [1995] BVC 896

Subscriptions for

Case Law – Oldbus Ltd. (1990) 5 BVC 798