VAT on Single & Multiple Supplies - A Practical Introduction

Introduction

This webinar offers a practical, focused introduction to the important VAT concept of single and multiple supplies. It covers the basics of what these are and why they matter, delves into key principles and practicalities, and looks at recent case law developments in this area. It is aimed at junior accountants, solicitors, and other advisors who deal with VAT as part of their practice.

What You Will Learn

This webinar will cover the following:

• The VAT concept of single and multiple supplies and why it is of practical significance across many sectors
• What is a single and multiple supply in VAT?
• Why is it important?
• Practical examples of single/multiple supply challenges that can have a real financial impact
• How to determine whether there is a single supply or multiple supplies
• Key case law principles (Card Protection Plan and Levob)
• HMRC’s approach and policy
• Examples in practice
• How to characterise a single supply
• The problem - how do you work out the liability of a supply composed of different elements?
• Key case law (Gray and Farrar and the predominant element test)
• HMRC’s approach and policy
• Examples in practice
• Recent trends in case law
• A look at recent case law trends, particularly cases on intercompany transactions (JP Morgan)
• Key takeaways

This pre-recorded webinar will be available to view from Wednesday 17th June 2026

Alternatively, you can gain access to this webinar and 1,900+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.