Graham Brearley

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