Single or multiple supplies ― other considerations

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at the other issues that need to be considered when determining whether a single or multiple supply is being made. This guidance note should be read in conjunction with the Single or multiple supplies ― overview, Single or multiple supplies ― indicators that it is a single or multiple supply and Multiple supplies ― output tax apportionment guidance notes.

Can a single supply have more than one VAT liability applied?

Normally, if a single supply is being made then it can only have one VAT liability applied to it; however, there are limited exceptions to this rule where UK legislation has restricted the scope of the zero rate, reduced rate or exemption.

The CJEU judgment in Talacre Beach Caravan Sales Ltd provides an example of a situation where this has occurred.

This case confirmed HMRC’s view that a single composite zero-rated supply that included a component which was specifically blocked by the legislation from being zero-rated must be apportioned between the zero-rated and standard-rated items. It is not possible

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Corporation Tax

Substantial shareholding exemption ― overview

Substantial shareholding exemption ― overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

14 Jul 2020 13:44 | Produced by Tolley Read more

Personal Tax

Simple assessments

Simple assessmentsFrom 2016/17 onwards, HMRC has the power to make a ‘simple assessment’ of the taxpayer’s income tax and / or capital gains tax liability outside of the self assessment system. As HMRC already receives significant amounts of information on the income received and tax paid by

14 Jul 2020 13:40 | Produced by Tolley Read more

Trusts and Inheritance Tax

Gifts with reservation ― overview

Gifts with reservation ― overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to

14 Jul 2020 11:48 | Produced by Tolley Read more

UU��ֱ��