VATINS7120 | Insurance with other goods and services: Single and Multiple Supplies: Ruling of the House of Lords on single/multiple supplies

The House of Lords in CPP found that it was not possible to give exhaustive guidance on how to approach the single/multiple supply question in all instances. It did, however lay down some tests to be applied, although it is recognised that these will not be determinative in every instance. The tests are summarised in Notice 701/36, Insurance and are covered in greater detail in VATSC - VAT Supply and Consideration.