VATINS7120 - Insurance with other goods and services: Single and Multiple Supplies: Ruling of the House of Lords on single/multiple supplies
»Ê¹ÚÌåÓýapp House of Lords in CPP found that it was not possible to give exhaustive guidance on how to approach the single/multiple supply question in all instances. It did, however lay down some tests to be applied, although it is recognised that these will not be determinative in every instance. »Ê¹ÚÌåÓýapp tests are summarised in  and are covered in greater detail in VATSC - VAT Supply and Consideration.