[2009] EWCA Civ 831.

Court of Appeal (Civil Division).

Lord Clarke of Stone-cum-Ebony, Goldring and Patten L JJ.

Judgment delivered 31 July 2009.

Value added tax – Supply of goods or services – Standard rate – Zero rate – Taxpayer providing weight loss programme comprising food replacement packages and counselling – Whether taxpayer making two separate supplies or one composite supply – Whether supplies standard or zero-rated – Taxpayer making composite standard-rated supply – Taxpayer’s appeal dismissed.

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