Mixed supplies: a round table discussion

SPEED READ Tax Journal and the Institute of Indirect Taxation hosted a round table discussion on 13 July on the complex issue of single and multiple supplies of goods or services for VAT purposes. Four leading VAT experts shared their views on the approach taken by HMRC and the UK courts to single and multiple supplies. What principles have emerged from recent case law? Have the UK courts laid too much emphasis on one particular test? How has HMRC’s approach to compliance in this area changed, and how difficult is it for traders to achieve certainty? Andrew Goodall reports.