Composite and mixed supply rules determine which supply's tax rate applies, prioritising principal supply or highest-rate component. Tax liability for composite and mixed supplies is allocated by reference to the constituent supplies: a composite supply with a principal supply is treated as that principal supply for tax purposes; a mixed supply of two or more supplies is treated as the supply that attracts the highest rate of tax.
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Provisions expressly mentioned in the judgment/order text.
Composite and mixed supply rules determine which supply's tax rate applies, prioritising principal supply or highest-rate component.
Tax liability for composite and mixed supplies is allocated by reference to the constituent supplies: a composite supply with a principal supply is treated as that principal supply for tax purposes; a mixed supply of two or more supplies is treated as the supply that attracts the highest rate of tax.
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