Single and Multiple Supplies – The UK Perspective

In this article, the author addresses the complex issue of single and multiple supplies from a UK perspective. She looks at HMRC’s approach and the developments in both UK and EU case law that influence this approach.

Authors

Publication Details

Journal
International VAT Monitor
Published
2024-08-26
DOI
https://doi.org/10.59403/192zqg2
Primary Topic
Healthcare Policy and Management
Type
article
Field-Weighted Citation Impact
0.00
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article

Single and Multiple Supplies – The UK Perspective

R. Corkin
International VAT Monitor
Healthcare Policy and Management
article

Single and Multiple Supplies – The UK Perspective

R. Corkin
article en

Abstract

In this article, the author addresses the complex issue of single and multiple supplies from a UK perspective. She looks at HMRC’s approach and the developments in both UK and EU case law that influence this approach.

International VAT MonitorVol. 35(5)
Openalex Percentile: Top 83%
Healthcare Policy and Management
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Single and Multiple Supplies – The UK Perspective — R. Corkin · International VAT Monitor (2024) | TGRS Research Map | TGRS