Commentary

BB/20B/03 VAT—clarification of single or multiple supply relating to books and magazines packaged together with another item

Part V16 Forms and other HMRC material

BB/20B/03 VAT—clarification of single or multiple supply relating to books and magazines packaged together with another item

BB/20B/03 VAT—clarification of single or multiple supply relating to books and magazines packaged together with another item

Business Brief, Issue 20. 23 October 2003

This Business Brief provides guidelines, in the light of the Card Protection Plan case (Part V10), on how to deal with books or magazines that are packaged together with another item. It supplements the advice given in Business Brief 2/2001 (BB/2B/01, Division V16.3) and VAT Information Sheet 2/01 which, following the Card Protection Plan case, set out Customs policy on whether a transaction consists of a single composite supply or two or more independent supplies for VAT purposes.

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