Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

VAT mixed supplies

28 July 2020 / Waqar Shah , Robert Hartley
Issue: 4754 / Categories: Comment & Analysis
24920
Seats and skates

Key points

  • Supplies often have different elements that may have different VAT rates.
  • When is a multiple supply treated as a single supply?
  • A typical customer must be the recipient of the relevant supplies.
  • Are multiple supplies presented as a single package?
  • If elements are separable they may be treated as individual supplies.

Ask most VAT practitioners which areas of VAT continue to have the most interesting array of disputes and single/multiple supply debates would probably be quite high up the list.

The issue has led to many famous cases both domestically and in Europe and there seems to be no let-up in sight given the factual sensitivities in each case. Perhaps this is because the issue stimulates the mind without the need to trawl through vast amounts of legislation. Two recent cases have focused on the issue but before discussing them further a...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon