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Multiple Supplies

Robert Maas of Blackstone Franks notes the difficulty in some circumstances of identifying what is being supplied for VAT purposes
One of the basic tenets of VAT is that it is a tax on supplies yet often one of the most difficult areas of VAT is the identification of what is being supplied. This is important for a number of reasons: it can affect the rate of tax the applicability or otherwise of exemptions or reduced rates and even the place of supply.
This is an area that comes time and time again in front of both the ECJ and the UK courts. The fact that it does so is itself an indication of how difficult such identification is.

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