| Source: | All England Reporter |
| Publisher Citation: | [2006] All ER (D) 90 (Nov) |
| Neutral Citation: | [2006] EWCA Civ 1455 |
| Court: | Court of Appeal, Civil Division |
| Judge: | Pill, Rix and Arden LJJ |
| Representation | John Walters QC (instructed by Royds) for the taxpayer. |
| Nicola Shaw (instructed by the Solicitor for Revenue and Customs) for the commissioners. | |
| Judgment Dates: | 8 November 2006 |
Catchwords
Value added tax - Supply of goods or services - Single supply or separate supplies - CD books - Supply of binder containing CD and bound pages describing composer, historical context and musical extracts contained on CD - Whether supply of CD books single or separate supply - Whether CD predominant element of supply.
The Case
For the purpose of determining the correct treatment for VAT purposes of mixed supplies, the question that had to be answered was not simply whether one of the elements of the supply was the principal element of a single supply, and the other element the ancillary element of that supply. There was another analysis possible in the case of multiple supplies, and that was that there were two separate supplies.
Practice Areas
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