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Customs have come back for a second bite at the cherry with regard to multiple or single supplies. DAVE JORDAN reports.
Customs have come back for a second bite at the cherry with regard to multiple or single supplies. DAVE JORDAN reports.
BACK IN 1995 the VAT tribunal considered the correct treatment of a cruise on a P&O liner. Is it a multiple supply of entertainment food accommodation (all standard rated) and transport (zero rated) or is it a single supply of transport and therefore wholly standard rated? The cruises lasted anything from three days to three months and were marketed as an inclusive package. Customs argued the multiple supply route with the taxpayer arguing for a single supply of passenger transport. The tribunal found in favour of the taxpayer so Customs appealed...
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