Ask an expert: VAT: Single and mixed supplies

Question: I have recently been engaged by a new client who is a LighterLife weight management counsellor. They operate a programme of weight management which involves providing counselling services and foodpacks. The counselling and foodpacks are considered to be separate supplies which should be taxable at the standard rate for the counselling and zero rated for the foodpacks. HMRC however consider that the supplies may be a single supply subject to VAT at the standard rate but are unable to be definitive. What is the current position with mixed or single supplies?

Answer: Every taxpayer needs certainty in a self-assessed tax.

In the UK there is a wide gap between what...