Commentary

V3.105A Examples of composite/single supplies

Part V3 Supplies, acquisitions and imports

V3.105A Examples of composite/single supplies

V3.105A Examples of composite/single supplies

The following have been held to be, or are regarded as, composite or single supplies. It should, however, be borne in mind that a number of these cases were decided before Card Protection Plan. In a case subsequent to CPP1, Lord Hoffman said:

'In the course of argument your Lordships were also referred, as were the courts below, to a number of cases, both in this country and in the Court of Justice, which were decided before the Card Protection case. Submissions were made as to whether the principles upon which those cases were decided had application to this case. Their Lordships think that there is no advantage in referring to such earlier cases and their citation in future should be discouraged. The Card Protection case was a restatement of principle and it should not be necessary to go back any further.'

Consequently those decisions made prior to Card Protection Plan have been marked 'PCPP'.

  1.  

    •     Stud fees, where the contract involved a number of obligations including accommodating, feeding and inspecting a visiting mare (PCPP)2.

  2.  

    •     A concession agreement which included rights to display and sell merchandise and to occupy land (PCPP)3.

  3.  

    •     Benefits supplied to members of a club in exchange for membership subscription (PCPP)4.

  4.  

    •     Biscuits in a decorative, re-usable, tin (PCPP)5.

  5.  

    •     In-flight catering supplied by an airline (PCPP)6.

  6.  

    •     A cover-mounted item on a magazine provided certain conditions are met7. See also Business Brief 20/03 dated 23 October 2003 (BB/20B/03, Division V16.3), where

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