- The case involves United Carpets (Franchisor) Ltd appealing against VAT assessments by HM Revenue and Customs.
- The issue is whether the supply of flooring and fitting services is a single supply or two separate supplies.
- The tribunal considered the economic realities and all circumstances of the transactions.
- Legal precedents such as Secret Hotels 2 Limited v HMRC and others were applied.
- The appeal was allowed, favoring United Carpets on the supply issue.
- The VAT assessments in question totaled £496,823 over several periods from 2018 to 2021.
- The appellant is a retailer of flooring and offers fitting services through independent fitters.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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