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The appellant draws an analogy with one agreement which grants leases in respect of different properties. This appeal is concerned with the two North Sea routes, and the Portsmouth Bilbao route. However what is clear is that a single price could not be determinative of there being a single supply. For the avoidance of doubt, and example of the revenue split is as follows:. Just because there is one agreement it does not mean there is a single supply. That proposition does not necessarily establish that the converse is true, ie that a single price is supportive of a single supply. Both parties accepted that neither type of licence was ancillary to the other. The significance of this is that when the ships are outside UK territorial waters supplies are being made but these supplies are made outside the UK and outside the ambit of VAT. The appellant gave an example of one agreement with common lease provisions but relating to different properties. There was one roulette table and two card tables. There was no separate payment for either the gaming machines or the live gaming tables. The croupiers do not do any other work on board. In the relevant period there were 3 staff working at Index house, these were 2 directors, Ms Graham and Mr Simon Moulton, the other director, and an administrator. This case illustrates some of the detailed facts that must sometimes be considered when applying the law on the place of supply. In short, the appellant accepts it has a business establishment in the UK. HMRC dispute this and argue there is a single supply in relation to gambling provision for all the ships covered by the agreement. It says it has fixed establishments based on the ships in question and that these fixed establishments are most directly concerned with the separate and distinct supplies to each ship in relation to a licence to site and operate gaming machines and a licence to operate casinos. The FTT held, as regards the gaming machines, that the requirement for a fixed establishment was not met due to insufficient human resources para. The cost of maintaining and replacing Machines will be borne by AMS. The supplies are not so closely linked that it would be artificial to split them. It takes approximately 40 minutes for the ship sailing from Portsmouth to Bilbao to leave UK territorial waters. There are potentially 3 levels a global supply to all routes, supplies on a per route basis, and supplies on per ship basis at which 2 types of supply gambling services, or gaming machine and casino separately may be provided. It was the second type of supply which was relevant as set out in Levob at [22] namely where:. The schedules for each service refer to similar arrangements which are all included within the licence agreement at clause 2. In the event such an agreement is not concluded within two months of the effective date of the change referred to in Clauses 6. One document does not equal one supply. The appellant disagrees. That is of course an example and not a reason to find there are multiple supplies here. It takes approximately 1. It then changed to the office of the new accountants of the appellant in Rickmansworth. The ship on the Portsmouth Bilbao route used to leave at 9pm with a sailing time of 34 hours each way. Up to four of the gaming machines are located in the casino area of the ship to create an ambience. There were 30โ€”40 gaming machines on each ship. Lots of services are in common through the agreement. The period in question is from 1 January being the date the law on the place of supply changed to 31 December There is a sign in each casino with the house rules in the name of Astral Marine Services. They typically stay on board the ships for the whole of their contract apart from an occasional shopping trip. The others were located throughout the ships. Money collected from the gaming machines and from the casinos in excess of that required for the cash float is banked with the Bureau de Change on board the ship.

In relation to the supply of the casino licence, astral marine casino decision that the casino area on board the ship is the fixed establishment rather than the ship as the appellant argued still results in there being an issue over how that supply is apportioned as regards the place of supply, i.

Continue reading agreement is interlinked because it relates to the same kinds of services. This requires croupiers in order to allow for the gaming astral marine casino be live and gaming tables, both of which are present.

The contracts are typically renewed in the case of a croupier who performs well. There are no set hours just a maximum astral marine casino 42 hours astral marine casino week.

The ships on the Hull to Europoort route leave at 6. In relation to the Levob strand of composite supply we think the following are of assistance:. As set out above at [35 2 ] there is no absolute rule and all the circumstances must be considered.

It is necessary to look at the nature of those common and separate provisions.

As regards the casino, in terms of there being a minimum presence, the FTT held at para. HMRC argue that ships, being movable, cannot be treated as fixed and that the presence of croupiers, casino equipment and gambling machines on board the ship is insufficient to amount to the ship being a fixed establishment. It does not matter that there are common provisions as between the different supplies as the provisions could just as easily have been put into separate documents as in a series of leases. Ms Graham was a credible witness and we incorporate the relevant findings of fact from her evidence below. At the relevant time the Dover workshop had more staff. The appellant argued that each of the licences the licence to site and operate gaming machines, and the licence to operate casinos is a separate and distinct provision at a distinct place each ship. This type of composite supply was not in issue. First, we consider whether there is a composite supply of gambling provision, or whether there are separate supplies of gaming machine and casino licence. Even though the landlord and tenant are the same there is clearly not one supply and there could be different options to tax in relation to each property. AMS will recruit, train, and employ as necessary the croupiers required to operate the Live Gaming Tables ensuring that any relevant UK employment regulations are met if appropriate. The licences are clearly inter-linked and not distinct and separate. Clause 8. The criteria are whether there is sufficient 1 minimum presence, 2 permanence and 3 human technical resource to enable the establishment to receive and use the service. The services represent a single aim, a single idea for provision of gambling services and there is a single payment for those services. The payment is a cumulative amount for services provided which is detailed in the schedules to the agreement provided. Video and Amusement machines numbers to be confirmed Fixed Odds Betting terminals numbers to be confirmed. The agreement where relevant provides as follows we also describe further provisions in the discussion section below :. The croupiers working on behalf of the appellant are there for the duration of the opening of the casino para. HMRC argue the legislation only allows for the place of supply to be determined by reference to the fixed establishment if there is one fixed establishment but no more than one. The services are inter-linked and represent the economic substance of one supply. From then on the casinos were operated by croupiers who were self-employed. The only link between the routes is in Schedule 1 para 7 where unavailability of the Bilbao route could affect the fee payable on the Dover-Calais route. Their hours are flexible and vary during the week during which there are peak times and quiet times. As regards the gaming machines, the FTT was not persuaded that the presence of persons working on behalf of the appellant in the casino area, who also clean the machines and who supervise other staff who perform collections from the machine, amounts to a sufficient degree of human resource to enable the appellant to receive and use the service para. There was one ship on the Portsmouth- Bilbao route. The FTT held at para. The first is where one or more supplies constitute a principal supply and the other supply or supplies do not constitute for customers an end in themselves but a means of better enjoying the principal services supplied Card Protection Plan at [30]. The FTT was satisfied there is the requisite degree of permanence. The appellant did not argue that the ships, where there are only gaming machines, amount to a fixed establishment, but unsuccessfully argued that the combination of gaming machines and the casino area together with croupiers aboard the ship means the ship is a fixed establishment para. There is certainly not a single supply of gambling provision. Separate provision has been made for separate routes. Although even if the supply is of machines and casino as one supply per ship the appellant still argues it succeeds in relation to its arguments on place of supply. It says there are individual supplies of gaming machine licence and individual supplies of casino licence per ship. Clause 2. These fixed establishments are most directly concerned with the separate and distinct supplies to each ship in relation to a licence to site and operate gaming machines and a licence to operate casinos. This appeal concerns the North Sea and Western Channel routes. AMS will replace Machines as necessary to ensure that the most suitable machines are provided. We proceed on the basis that the fact there is one agreement cannot be determinative and does not preclude there being multiple supplies. The service supplied is a licence to operate gaming tables. For sailings between Portsmouth and Bilbao during the day following departure the casinos were open from 2pm to 5pm and then from 7pm until the bars closed again at 1 am. Some of the machines were located in the casino area, but most were located throughout the ships. Both parties accepted that neither of the types of licences could be regarded as ancillary to the other. As shown below it was only the routes from Hull and Portsmouth in respect of which licences were provided for both gaming machines and casino operation:. It is only in relation to those ships on which there are casinos that the appellant seeks to argue it has a fixed establishment on the ship. HMRC argue there is a single supply in relation to gambling provision for all the ships covered by the agreement ; and. Entry into the casino site is controlled by the croupiers. Also, the FTT held at para that there is a sufficient degree of human and technical resource to enable the establishment to receive and use the service. We then go on to consider whether the composite or separate supplies are made globally under the agreement, per route, or per ship. As pointed out by the appellant the decision of the court in Card Protection Plan, acknowledged at [31] that if the circumstances indicated that customers intended to purchase two distinct services it would be necessary to identify the part of the single price which related to the relevant supply in that case the insurance supply. The croupiers are responsible for the security procedures in place to keep the cash float safe. The Hull workshop had 3 staff.