The Upper Tribunal considered the application of lower VAT rates in the Colaingrove case. Alan Sinyor (Berwin Leighton Paisner) considers the broader implications of the decision.
The recent Upper Tribunal (UT)
decision in Colaingrove [2015] UKUT 80 (reported in Tax Journal 20 March 2015) addressed some fundamental questions about the underlying analytical foundations of the VAT system. The decision may have profound implications for suppliers of goods or services which prima facie fall to tax at a lower rate but are provided together with other elements which are taxed at the standard VAT rate.
The analytical question revolves around the meaning of the word which forms the bedrock of the VAT system: ‘supply’. What legal concept does...
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