Jeremy Hyam QC has successfully defended HMRC in this important appeal concerning the circumstances when a member state can carve out “concrete and specific” parts of a wider supply, and apply different rates across a CPP single supply: see (Case C-251/05) Talacre Beach Caravan Sales Ltd v Customs and Excise Comrs [2006] STC.

The issue in the case was whether Parliament intended that the ‘concrete and specific’ supply of fuel (electricity) for static caravans in the course of the wider supply of serviced holiday accommodation attracted the reduced rate. The Court of Appeal unanimously rejected the Appellant’s arguments that that was Parliament’s intention for the reasons given by HMRC.

Jeremy Hyam QC was instructed by HMRC.