Single and multiple supplies?

Forum Categories GENERAL VAT DISCUSSIONS Single and multiple supplies?

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    British Airways (BA):[mixed supplies; flight and catering]
    British Airways (BA) provides flights with catering. The Commissioners argued that there are two separate supplies, zero rated transport and standard rated catering. It was held that there was no separate supply of catering, as it was incidental, therefore the whole supply was that of zero rated transport.

    British Sky Broadcasting Ltd (Sky):.[mixed supply; tv subscription and magazine]
    British Sky Broadcasting Ltd (Sky) provides television services to subscribers. The subscription includes a monthly magazine that contains articles and programme listings. Sky argued that the supply it makes was a mixed supply of standard rated television subscription and a zero rated magazine. It was decided that the magazine was incidental to the main supply of television, the magazine allowed better use and enjoyment of the main supply, therefore the whole supply was a standard rated supply.

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