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A weighty matter - follow up!

Further to my colleague Roger Bell’s comments in his blog posted on 30 April 2007, the High Court has recently overturned the Tribunal decision that part of the fee could be apportioned to reflect the printed matter element (zero rated leaflet/books etc).

The Court has now ruled that the fee paid for the weekly meetings is consideration for a single supply of “weight loss management services” which is standard rated.

This demonstrates that it is becoming increasingly difficult to apportion income in cases of “apparent” mixed supplies.



Date: 22nd January, 2008
Author: Jane Stacey


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