In the Homsub Ltd case the issue was the apportionment of values when a supply comprises goods at different VAT rates.
Further to the M & S case here is another First Tier Tribunal (FTT) case on the value of food and drink in meal deals. It also considered whether HMRC exercised ‘best judgement’ when it carried out an invigilation exercise to establish the percentage split between supplies subject to VAT and those which were not.
Source: marcusward.co
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