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HMRC internal manual

VAT Insurance

From
HM Revenue & Customs
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Insurance with other goods and services: Single and Multiple Supplies: Ruling of the ECJ on single/multiple supplies

The ECJ in CPP found that it was not possible to give exhaustive guidance on how toapproach the single/multiple supply question in all instances. It did, however lay downsome tests to be applied, although it is recognised that these will not be determinativein every instance. The tests are summarised in Notice 701/36, Insurance and are covered in greater detail in V1-03Supply and consideration.