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United Carpets: Free Fitting Offer Was Not a Single Supply, FTT Rules in HMRC Dispute

  • Fitters were independent contractors, not employees.
  • Customers had the freedom to choose any fitter.
  • Contracts accurately reflected the commercial arrangement.
  • United Carpets only supplied goods, not fitting services.
  • Marketing language is less important than the actual substance of the transaction.

Source: deeksvat.co.uk

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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