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Compound and multiple (Clearwater Hampers)

Tolley CPD

Compound and multiple (Clearwater Hampers)

  • Play Lecture

    Compound and multiple (Clearwater Hampers)

  • Play Lecture

    Compound and multiple (Clearwater Hampers)

Lecture

This Lecture is 13 minutes long. This time will be automatically added to your CPD tracker.

Lecture resources

Download Lecture mp4 video Download Lecture mp3 audio
Lecture Group notes PDF

Tolley VAT Update July 2026

1 Scope of VAT - Various cases (Colchester, Stellantis)
2 Various exemption cases
3 Various zero rating cases
4 Various reduced rating cases
5 Great British Summer Savings Scheme
6 Compound and multiple (Clearwater Hampers)
7 Compound and multiple (Queenscourt)
8 Private vehicle hire and TOMS (Bolt Services)
9 Other supply problems
10 Property lease linked to a TOGC
11 Option to tax - Deemed supply on deregistration
12 Construction of hotel extension
13 International supplies of goods
14 Sundry input tax issues
15 Recovery of defined benefit pension scheme costs
16 Various MTIC related cases
17 Group registration - Barclays Services Corporation
18 Group registration - Beritaz Care
19 Records, assessments, penalties and appeals
20 Tax update 2026 policy paper