The society contracted to provide either VAT exempt funeral supplies themselves or alternative supplies. The taxpayer contended that this was one composite supply, and the Commissioners that the alternatives created two separately exigible supplies. The supplies eventually provided would be to the estates of members of the schemes, and so those supplies were not one composite supply, but separate and separately taxable supplies according to the services selected.
Citations:
Times 31-Aug-2000, Gazette 12-Oct-2000
Jurisdiction:
England and Wales
VAT
Updated: 10 May 2022; Ref: scu.79490
