Source: All England Reporter
Publisher Citation: [2008] All ER (D) 331 (Jun)
Neutral Citation: [2008] EWCA Civ 715
Court: Court of Appeal, Civil Division

Sir Andrew Morrit C, Hooper and Lloyd LJJ

Representation Peter Mantle (instructed by the Solicitor for Revenue and Customs) for the Revenue.
  David Milne QC and Greg Sinfield of Lovells for the taxpayer.
Judgment Dates: 25 June 2008


Value added tax - Supply of goods or services - Single supply or separate supplies - Taxpayer offering services and products relating to weight management and weight loss - VAT & duties tribunal finding taxpayers supply of materials and support services attracting differing tax ratings - Whether tribunal erring - , .

The Case

Value added tax Supply of goods or services. In dealing with an appeal concerning whether or not attendees at Weight Watchers' meetings who received literature paid for a single supply or not, the court held that it was necessary to look at the transactions from the viewpoint of the typical consumer rather than the supplier. The extent of the linkage between the relevant transactions had to be considered from an economic point of view, rather than a physical, temporal or other standpoint. So regarded the question was whether it would be artificial to split them into separate supplies. The fact that the supplier had charged a single price for the aggregate of the transactions was a relevant circumstance but was not conclusive because that price might be apportioned.

Practice Areas

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