Mixed supplies: a round table discussion

Round table debate participants:

• Robert Maas Technical Director Institute of Indirect Taxation
• David Southern Barrister Temple Tax Chambers
• Bob Davies Chairman Institute of Indirect Taxation
• Ian Hayes Director Institute of Indirect Taxation

RM Have the UK courts diverged from the ECJ in their approach to single or multiple supplies? Determining the VAT treatment of two or more things supplied together seems to be fast becoming one of the most complex areas of VAT. There seems to be a strong risk that the courts will designate the supply as something that the parties never had in mind. The taxpayer needs to know the status of his supply at the time he makes it. Shouldn’t the...