VATSC11112 - Supply: Single and multiple supplies: HMRC’s approach: Why is it important to distinguish between single and multiple supplies? The underlying principle set out by the courts is that each supply of a service must normally be regarded as distinct and independent. The same must be the case for each supply of a good. This principle will cover many transactions across the economy - for example, the weekly supermarket shop; the purchase of a magazine, a greetings card and a pen from the stationer; or a family outing to the cinema - admission and a separate purchase of drinks and snacks.