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Multiple and Composite Supplies

Continuing our series of basic informative articles John Davison Indirect Tax Partner Baker Tilly discusses multiple and composite supplies
The concept of multiple and composite supplies is one that has been a problem in the VAT world since the tax was introduced more than 30 years ago. It should be a simple concept to understand: a composite supply is a single supply comprising of several elements; a multiple supply is several separate supplies supplied in one package. The elements of a composite supply could be separate supplies if they were supplied separately but when they are supplied together they are treated as a single composite supply. This single supply has a single VAT liability (even if the component parts have more than one VAT liability when supplied separately or independently) and...

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