- The case involves United Carpets and whether their services are single or multiple supplies.
- United Carpets sells flooring and offers fitting services through independent fitters.
- Fitters are self-employed, use their own tools, and are not on United Carpets’ payroll.
- Customers pay fitters directly for their services, separate from the purchase of flooring.
- United Carpets’ terms state fitting services are under a separate contract from the sale of goods.
- The issue is whether fitting services are part of a single supply with flooring or separate.
- HMRC argues United Carpets should pay output tax on both flooring and fitting as a single supply.
- United Carpets contends that fitting services are independent and not part of a single supply.
Source: marcusward.co
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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