Before a supply can be classified as being of goods or of services, its real nature must be established. Often this is straightforward. For instance, if a person sells a van for a sum of money, there is clearly a supply of the van. However, if the van which is sold contains a load of carrots and these pass to the purchaser as well, there may well be two supplies: one of the van and the other of the carrots. So, sometimes what appears to be a single transaction can be made up of more than one supply and therefore how it should be treated for VAT must be established.

There are two possibilities:

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