[2008] EWCA Civ 715.

Court of Appeal (Civil Division).

Sir Andrew Morritt C, Hooper and Lloyd L JJ.

Judgment delivered 25 June 2008.

Value added tax – Supply of goods and services – Single or multiple supply – Taxpayer providing weight loss and weight management programme – Customers receiving handbook at first meeting and other printed matter at subsequent meetings – Whether enrolment and meeting fees consideration for single standard‐rated supply – Whether separate zero-rated supply of printed materials – Customs’ appeal allowed – Value Added Tax Act 1994, s. 30(2), Sch. 8.

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