United Kingdom HMRC internal manual: Why is it important to distinguish between single and multiple supplies? 17 February 202158 views1 min read Source gov.uk Composite supply Flashback on ECJ cases C-251/05 (Talacre Beach Caravan Sales Ltd) – A single supply allows levying VAT at the standard rate also on the supply ”VAT exempted” goods Cut UK VAT to support a green recovery: parliamentary report
