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Supply Chain

John Davison GST Director Grant Thornton Sydney Australia discusses the implications of the College of Estate Management House of Lords' Decision [2005] UKHL 62
The issue of single and multiple supplies just does not seem to want to go away. This case may however restrict the opportunity for appeal past the VAT Tribunal and may also add to the understanding of what an ancillary supply is. As such it may lead to a reduction in the number of appeals on this subject.
The College of Estate Management (the College) is an educational charity that teaches professional skills through a distance-learning package. The College is the leading provider of distance-learning courses in...

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