Commentary

BB/3/02 Single and multiple supplies—sale of spectacles and contact lenses

Part V16 Forms and other HMRC material

BB/3/02 Single and multiple supplies—sale of spectacles and contact lenses

BB/3/02 Single and multiple supplies—sale of spectacles and contact lenses

Business Brief, Issue 3. 12 February 2002

Business Brief 2/01 (Division V16.3) set out Customs' policy as to whether a transaction consists of a single supply or two or more independent supplies for VAT purposes. The policy, which followed judgements of the European Court and House of Lords in the case of Card Protection Plan (Part V11), has since been confirmed in a number of cases in the courts and VAT tribunal.

This Business Brief provides further clarification of Customs policy in this area, following the decision of the VAT Tribunal in the cases of Southport

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