VDT VAT – Supply of services – Whether supplied for consideration – Dietary foodpacks supplied together with counselling support, payment made for foodpacks – Whether consideration given for counselling support –
Held: yes.
VAT – Supply of goods and services – Whether single or multiple supply – Whether support service ancillary to zero-rated food supply – Effect of Talacre – Whether elements of supply physically and economically dissociable – Held multiple supply.
Citations:
[2008] UKVAT V20757
Links:
Jurisdiction:
England and Wales
Cited by:
At FTTTx – HM Revenue and Customs v David Baxendale Ltd ChD 5-Feb-2009
The taxpayer provided slimming schemes in two parts, counselling support and supplies of dietary products. The parties disputed the treatement of the services for VAT purposes. The revenue argued there was one service, and the taxpayer that there . .
At FTTTx – David Baxendale Ltd v Revenue and Customs CA 31-Jul-2009
The court was asked as to the correct VAT treatment to be applied to the sale to members of the public of what is described as the LighterLife weight loss programme. The taxpayer appealed against a finding that services of dietary products and . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 19 July 2022; Ref: scu.272993