FTTTx VAT – single or multiple supplies – Appellant providing ‘children’s parties’ for a single price – several elements of the supplies identified – held there were two principal elements, the use of a Hall and the provision of refreshments – analysis in Card Protection Plan inappropriate on the facts – whether there was a single supply on College of Estate Management principles or two supplies – Levob Verzekeringen considered – held there were two supplies of the use of the Hall and the provision of refreshments respectively – held that the single price could easily be apportioned between the two identified supplies – held further that the supply of the use of the Hall was an exempt supply of land – Belgian State v Temco Europe SA considered – appeal allowed in part
Citations:
[2009] UKFTT 298 (TC), [2010] STI 1679
Links:
VAT
Updated: 17 August 2022; Ref: scu.409099
