LON (88/681)

No. 3378

Decision given 28 February 1989.

Supply – Second-hand cars sold with a ‘warranty’ – Whether a single supply – Whether there were two interdependent supplies for a single consideration – Whether the value of the supply of the ‘warranty’ was the price charged to the customer or the purchase price to the supplier – Value Added Tax Act 1983, sec. 10(2).

  The issue was whether the appellants were liable for an assessment for VAT on his ‘warranty’ as well as on the sales of second-hand cars.

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