V7.339 Key principles of mixed supply situations
The case involving Card Protection Plan Ltd v Customs and Excise Comrs  2 AC 601,  ECR I-973,  3 WLR 203,  STC 270 (C-349/96) found its way to the European Court of Justice in 1999, and is regarded as the landmark ruling on this subject, because the court gave clear guidance on whether a transaction was a single or mixed supply. HMRC considers that the tests laid down in this case will be appropriate in the majority of situations.
The following rules emerged from the Card Protection Plan decision. However, the background to the case and the decision that was reached is not really of importance; it is the guidance given by the court that is significant.
• Where a transaction comprises a bundle of features, the question to ask is whether each supply constitutes an aim in itself, or whether there is one main supply, with
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