Catering for foreign cruises: payments received for non-supplies

Commentary – VAT Reporter ¶10-602
HMRC Guidance – Notice 718

Food

Compound or multiple supply

Commentary – VAT Reporter ¶15-670 ; VAT Reporter ¶22-400
HMRC Guidance – Notice 709/5

Place of supply of services

Commentary – VAT Reporter ¶13-475

Treatment

Commentary – VAT Reporter ¶22-400
HMRC Guidance – Notice 709/5