VAT and Indirect Tax Principal, Ruth Corkin, writes in the International VAT Monitor Journal.
There are a number of concepts that make VAT a complex tax. One of these is the issue whether something is a single supply made up of a number of components taxed at a single VAT rate, or a multiple supply comprising of a number of individual supplies taxed at different rates.
This area has been extensively litigated at EU and, post-Brexit, UK courts.
In the article, Ruth addresses this issue from a UK perspective and looks at HMRC’s approach and the developments in both UK and EU case law that influence this approach.
For details on how to access this article, please visit https://www.ibfd.org/shop/journal/single-and-multiple-supplies-uk-perspective
