Revenue & Customs continues to turn the ratchet on the issue of single payments being made for a variety of benefits. In this case, in Brief 50/07, it comments on leisure facilities, where a single payment allows access to a variety of services, some of which may be taxable and some exempt. Citing a Court of Session decision, it comments that such single payments cannot be split between the various component activities, and accordingly VAT applies to the whole payment.
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