Single or multiple supplies
Additional transport services
Apportionment
Distortion of competition
Output tax
Barbecues
Books or magazines packaged with another item
Car sold with insurance
Card Protection Plan
Cases
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
Standard-rated
Zero-rated
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
Flowchart
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
Generally
Golf club
Generally
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
Insurance
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
Opticians
Dispensing services and spectacles/contact lenses
Fitting out of shops
Supply of disposable contact lenses and solution by post from Jersey
Output tax apportionment
Cost-based
Generally
Normal selling prices
Retrospective re-apportionment of proceeds
Outsourced medical care (renal dialysis)
Package holidays
Packaging of food
Postage and packaging charges
Books
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
Generally
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
Transport
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