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Recent tribunal decisions have provided clarity on mixed supplies

22 January 2024 / Neil Warren
Issue: 4921 / Categories: Comment & Analysis , European Court of Justice , FTT , VAT
Light in the tunnel

Key points

  • The European Court of Justice case of Card Protection Plan Ltd (C-349/96) [1999] STC 270 did not clarify mixed supplies.
  • The tribunal in Europcar concerning car hire and child seats ruled that the two supplies were ‘economically distinct’.
  • Importance of whether one of the supplies in a mixed supply is optional.
  • The GAP First-tier Tribunal case has provided some certainty.

VAT and mixed supplies: how can one topic cause so much confusion and debate and – almost certainly – incorrect VAT accounting by thousands of UK businesses? The timing of this article is appropriate for two reasons. Firstly there has been a recent First-tier Tribunal (FTT) victory for the taxpayer about whether fuel subject to 5% VAT was a separate supply to the hire of plant and vehicles. And secondly it is 25 years since the European Court of Justice gave its landmark ruling in Card Protection...

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