V7.340 Mixed supplies—tribunal decisions in borderline cases
The examples given above were clear as far as the mixed supply situation is concerned. However, there have been many tribunal cases on this subject over the years and a few have been included in this section to give readers an indication of the approach to adopt when reviewing similar situations.
Multiple supply decisions
Medical Aviation Services Ltd
In the case of Medical Aviation Services Ltd v Customs and Excise Comrs  Lexis Citation 980 (LON/97/016 15308), the question concerned the supply of an air ambulance (helicopter) and pilots to two Air Ambulance Trusts.
The supply of the helicopter would be zero-rated as the hire of goods (VATA 1994, Sch 8, Group 15, Item 5 via notes 3(b) and 9), the hire of the pilots being standard rated.
The taxpayer argued that there was one overall supply of a transport service (ie zero-rated) whereas Customs argued that there were two distinct supplies, the transport and the pilots. The tribunal clearly ruled in favour of a mixed supply.
In the case of Cairngorm Mountain v Customs and Excise Comrs  Lexis Citation 689 (EDN/01/208 17679), the customer's payment entitled him to ski passes and also the train journey to get from the bottom of the mountain to the top. The argument put forward by HMRC was that the train journey was incidental to the main supply of the ski passes, on the basis that it was a service that made the skiing experience more pleasant, ie enhancing the
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