Graham Brearley

vat input tax exemption vat groups education hmrc cjeu zero-rate place of supply excise duty brexit customs partial exemption itu supreme court cost sharing groups vwfs commission golf clubs moss european union closely related togc skandia upper tribunal bfi option to tax court of appeal ppg littlewoods import vat adecco pension holding companies bridport 2015 marriott insurance university eligible body agent road tolls longridge on thames associated newspapers output tax unjust enrichment mbfs dpas ucc compound interest 'special investment fund' nec airtours summit wakefield college intra-community supplies of goods sub-contractors itc article 132(1)(f) whitbread mtd distance sales nra tax rex cultural services business taylor clark eu els reverse charge welfare drawback pennine care aviation aspiro opinion open university bbc fleming claims vodafone customs warehousing airlines ncp isle of wight brockenhurst vouchers supply of staff sveda bridge secrets money case alert minerva larentia value of supply credit lyonnais sports clubs construction astral france goods taylor wimpey atp agility secret hotels2 toms sibcas marle participations draft legislation abbotsley hutchison 3g insulation reduced rate wetheralds free wine meal deal m&s acquisition ryanair single supply rewards newey ocean finance policy volkswagen yachts infraction tax point madbid taxable amount discounts insolvency blocking order white goods compensation compulsory purchase fund management united biscuits section 78 adequate indemnity destination principle search fees disbursements conversion non-residential college sports services wedding deemed supplies iberdrola special method residual input tax bad debt relief gmac three year cap compass euro tyre mvm diy digital motor homes margin scheme wheels single market money landfill landfill tax dotas tefl vat registration making tax digital china 8th directive non-profit making principal gsp import craft fairs b&m beyblades repair services greenhouse gas economic activity helicopter temporary admission legal services village hall joint & several liability friends of the earth representative member ing concession zipvit advocate general sdlt gaming duty eurogate dhl balhousie invermed bookit abuse of law transport advertising use & enjoyment games spot the ball telefonica registration action plan trout penalties evasión workshop claims handling kokott principles of eu law monty python bratt autos section 80 reg 37 vat invoices tariff classification ftt kings leisure lennartz norseman wellcome trust consideration fbt higher education charity non-business consultation air france klm demonstrators bingo duty no-shows passenger leeds city council fiscale eenheid x reed security duval direct marketing refunds pensions bitcoin mis sport fast bunkering vat gap fuel copthorne hoylake caithness trinity mirror surcharge proportionality direct and immediate link awrs refund directive city fresh mapfre gaming machines rank cambridge chester zoo pendragon kpmg abuse property fcuk hasbro contempt of court deregistration intending trader landlords handbag first-tier tribunal charities budget colaingrove asquith ebooks luxembourg e-books kumon bagels pediatrics investment trusts warranties mtic cofa card-handling services totel italy direct effect contract hp bcr leasing method banca mais claims b2c digital services hippodrome setoff offset mercedes-benz presumptions value added tax way ahead group avon