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Single/Multiple Supplies

Roderick Cordara QC and Jern-Fei Ng Essex Court Chambers provide an overview of the law on single/multiple supplies
Few topics have received as much judicial consideration as the single-multiple question. Unfortunately the more the judges talk about the subject the less clear it gets.
The starting point
Many would say that the starting point of any analysis as to whether a transaction is to be classified as a single supply or as multiple supplies for VAT purposes is the guidance set down by the European Court of Justice (ECJ) in Case C-349/96 Card Protection Plan Ltd v Commissioners of Customs and Excise [1999] STC 270 at paras 28 and 29 which...

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