»Ê¹ÚÌåÓýapp

This case is an example of using the CPP tests that require analysing all the circumstances in which a transaction takes place and its essential features.

A TV guide was provided to subscribers of a package of broadcasting services. It listed the programmes available on the BSkyB channels and all articles related to programmes on the channels supplied under the package. »Ê¹ÚÌåÓýapp magazine was also separately available to buy in shops and BSkyB argued it was a separate zero-rated supply.

»Ê¹ÚÌåÓýapp Tribunal considered facts such as the magazine having its own price and being available independently from the package. Also the magazine was physically distinct and was a supply of goods as opposed to the broadcasting supply which was a supply of services.

»Ê¹ÚÌåÓýapp Tribunal decided that the magazine was part of the standard-rated broadcasting services. It particularly picked on the part of the broadcasting agreement that stated “We will send you as part of the Service a copy of the Sky TV guideâ€� which was seen as ‘a plain and unvarnished statement of the true legal situationâ€�.

However, a consequence of this case was the Telewest arrangements leading to the Court of Appeal decision on multiple supplies VATSC11143