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Single or multiple supplies ― indicators that it is a single or multiple supply

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Single or multiple supplies ― indicators that it is a single or multiple supply

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note covers the indicators that need to be considered when ascertaining whether a single or multiple supply is being made. This guidance note should be read in conjunction with the Single or multiple supplies ― overview and Single or multiple supplies ― other considerations guidance notes.

See De Voil Indirect Tax Service V3.105–V3.107 for more detailed commentary.

Case law precedent on the indicators of single and multiple supplies

CJEU judgments have provided principles for determining whether a particular transaction should be regarded as a single composite supply or as several independent supplies and these principles have been referred to by HMRC and the UK Courts and Tribunals. Information about two of the CJEU judgments is provided later in this section. The Upper Tribunal has provided a summary of twelve principles derived from CJEU judgments and the principles have been referred to by the First-tier Tribunal.

Twelve principles for determining whether a particular transaction should be regarded as a single composite supply or as several

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