The law will require the buyer and seller in these mixed supplies to allocate the purchase price amongst the various assets to determine how much tax the seller will pay and what deductions the buyer will be able to claim. The issue here is how the prices allocated can make a big difference to these outcomes. Often the parties agree on an allocation which is based on market values, and this is to be encouraged. But sometimes parties adopt different allocations, which are either not based on market value or based on differing views of market value to minimise their own tax liabilities. These practices damage the tax base and are a longstanding issue, as they're difficult for Inland Revenue to deal with under current provisions. 