Additional transport services


Distortion of competition

Multiple supply

Output tax


Books or magazines packaged with another item

Car sold with insurance

Card Protection Plan


Categorising mixed supplies

Catering supplied with transport of passengers

Boat trips

Day excursions by train

In-flight catering

Children's parties, supply of hall with play equipment and catering

Compact disc with printed matter

Company formation services

Concession agreement at airports, right to occupy land and sell goods

Contracts for hire of television sets and back-up services

Correspondence course

Credit card protection plan

Credit card registration service

Customisation of software

Data processing services

Debenture issue

Delivery charge ancillary to main supply

Delivery, postage and packing charges

Different VAT treatments



Diplomatic services

Disposable nappies in plastic toy box

Distance learning courses

Drugs and medicines

Administration by doctors

Doctors provision and personal administration to patients under reg. 20

Private hospitals

Educational printed matter

Electricity supplied to touring caravans on site

Exhibitions and sales of paintings

Feed and labour supplied for racehorses while in training

Fire equipment installed at subleased premises


Franchisor of activity programme for pre-school children, goods and benefits in return for membership fee

Funeral services, facilitating and administering arrangements for alternative funeral director


Golf club


Hairdressing salon

Handling charge levied on customers of mobile phone network

Helicopters for use as air ambulances along with pilots and supporting services

Holiday accommodation including power

Holiday homes

Incidental v separate supplies


Claims handling and training services

Two-year insurance included with sales of cars

Warranty under heating engineer's mechanical breakdown insurance plan

Insurance and insurance services

Kennel facilities

Kits for growing mushrooms

Listings magazine provided by supplier of satellite broadcasting services

Mail order scheme

Management charges

Management courses for foreign executives

Meal packs sold to hospitals and airlines

Multiple supply

Off-airport parking including courtesy bus/minibus services


Dispensing services and spectacles/contact lenses

Fitting out of shops

Supply of disposable contact lenses and solution by post from Jersey

Output tax apportionment



Normal selling prices

Retrospective re-apportionment of proceeds

Outsourced medical care (renal dialysis)

Package holidays

Packaging of food

Postage and packaging charges


Mail order bulbs

Presentation folders containing commemorative coins

Principles established by cases

Printed materials consisting of letter and leaflets and envelope

Private hospitals

Drugs and medicines

Drugs provided for in-patients and prostheses fitted by surgical intervention

Private school's fee refund scheme

Processing credit card transactions for banks

Processing credit card transactions: table top or apex supply

Promotional services including printed materials

Real estate consultancy

Restricted supply splitting: printed matter supplied with services

Reward scheme

Sale of residential caravans and contents

Sale of serviced plots of land to housebuilders

Second-hand cars sold with warranty

Service charges

Single payment for two supplies

Single supply

Exempt and taxable elements: taxable trumps exempt


Single composite supply, types of

Types of

Single supply taxed at two rates

Solicitors' services in connection with corporate restructuring exercise

Stabling and livery services

Star registration gift pack

Stud farm providing stud services/food and keep

Substance and reality

Different supplies

Incidental to or an integral part of overall supply

Supply splitting

Surrender/acquisition of lease

Teaching English as a foreign language

Teaching materials

Television services and listings magazines

Timeshare facilities supplied to individual timeshare owners

Trading rights

Training in UK of overseas personnel


Boat trips with catering

Club membership related to international transport

Holiday cruise

Limousine transfer service

Steam trains running as attraction for enthusiasts and tourists

Transport and admission to disused coalmines

Try to get ruling from HMRC

Two-part tariff

Water supply by landlord

Wedding reception facilities

Exclusivity fee paid to hotel

Weight loss programme

Welfare services for benefit of elderly