How is a single complex supply to be characterised for VAT purposes? The definitive answer has been given by the Court of Appeal in Gray & Farrar, and it is clear that a ‘predominant element test’ now applies to characterisation. Moreover, the Court of Appeal’s decision is not brought into doubt by the CJEU’s judgment in Frenetikexito. However, the application of the Court of Appeal’s decision will make no real substantive difference in any particular case given the wholly conventional approach it took to identifying any predominant element.
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How is a single complex supply to be characterised for VAT purposes? The definitive answer has been given by the Court of Appeal in Gray & Farrar, and it is clear that a ‘predominant element test’ now applies to characterisation. Moreover, the Court of Appeal’s decision is not brought into doubt by the CJEU’s judgment in Frenetikexito. However, the application of the Court of Appeal’s decision will make no real substantive difference in any particular case given the wholly conventional approach it took to identifying any predominant element.
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