VATLP06100 - Single supplies: where leasing or letting is just one element of a contract: single or multiple supply?
»Ê¹ÚÌåÓýappre are many scenarios where leasing or letting of immovable property is provided together with other goods or services. In such cases, it is necessary to decide whether there are multiple supplies or whether, together, the different elements constitute a single supply. »Ê¹ÚÌåÓýapp guidance in provides additional guidance on single and separate supplies in general.