Julian Ogden Indirect Tax Controller United Biscuits asks if the linked supplies concession is now redundant
The Linked Supplies Concession is one of the many extra-statutory concessions published in Notice 748 that are designed to alleviate anomalies in the indirect tax field. I presume it was aimed at the sort of promotions that I remember as a child where breakfast cereal manufacturers would place a free plastic toy in a packet of cereal that could only be retrieved by tipping out the entire contents onto the kitchen table. The toy was invariably disappointing and the cereal was even worse.
Customs view such promotions as mixed supplies — the main item (the breakfast cereal) being zero-rated and the minor item (the plastic toy) standard-rated. However there...
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Julian Ogden Indirect Tax Controller United Biscuits asks if the linked supplies concession is now redundant
The Linked Supplies Concession is one of the many extra-statutory concessions published in Notice 748 that are designed to alleviate anomalies in the indirect tax field. I presume it was aimed at the sort of promotions that I remember as a child where breakfast cereal manufacturers would place a free plastic toy in a packet of cereal that could only be retrieved by tipping out the entire contents onto the kitchen table. The toy was invariably disappointing and the cereal was even worse.
Customs view such promotions as mixed supplies — the main item (the breakfast cereal) being zero-rated and the minor item (the plastic toy) standard-rated. However there...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")