This webinar outlines the circumstances under which supplies can be classified as either single or multiple supplies for VAT purposes.
Continuing professional development
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This webinar outlines the circumstances under which supplies can be classified as either single or multiple supplies. Key content covered includes:
- The VAT concept of single and multiple supplies and why it is of practical significance when advising clients.
- How to determine whether there is a single supply or multiple supplies (with reference to case law).
- How to determine the correct VAT rate for a single supply made up of multiple elements (with reference to case law).
- Recent trends in case law - particularly cases on intercompany transactions.
Please be aware that this webinar recording has closed captions enabled. In order to enable this feature, please click on the CC icon at the bottom of your screen. Please note that the transcript is automatically generated and errors may occur.
Resources
First broadcast 19 January 2026
