HL [2001] UKHL 4; [2001] 2 WLR 329, [2001] 1 All ER 143
Card Protection Plan Limited (CPP) was a company that offered card protection insurance. The Commissioners argued that the supply was that of card handling with incidental insurance services, making it a standard rated supply. CPP argued that they were supplying either an insurance service or that both supplies were separate and therefore attracted their own rate of VAT. It was decided that CPP’s main supply was exempt of insurance services with an incidental supply of card handling, therefore the whole supply was exempt.
HM Revenue & Customs has VAT Info Sheet 02/01 to help you decide whether you have a single or multiple supply.