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No reduced VAT rate for part of a single composite supply (Colaingrove Ltd v HMRC)

No reduced VAT rate for part of a single composite supply (Colaingrove Ltd v HMRC)
Published on: 08 May 2017
Published by: LexisPSL
  • No reduced VAT rate for part of a single composite supply (Colaingrove Ltd v HMRC)
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  • What are the practical implications of this case?
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Article summary

Tax analysis: The Court of Appeal dismissed the taxpayer’s appeal and agreed with the Upper Tribunal (UT) that a reduced rate of VAT did not apply to the supply of fuel where the supply would otherwise be treated for VAT purposes as part of a larger supply of other goods or services. or take a trial to read the full analysis.

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