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    TC09596 - [2025] UKFTT 00895 (TC)
    First-tier Tribunal (Tax Chamber)

    TC09596 - [2025] UKFTT 00895 (TC)

    Fecha: 16-May-2025

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    Vista, DOCUMENTO COMPLETO
    • Heading
    • Introduction
    • Issues
    • Burden and standard of proof
    • Authorities and documents
    • Background facts
    • The Retail Offering
    • The Fitters
    • The Fitting Service
    • The Installation Process
    • HMRC’s enquiries
    • The Assessments
    • Relevant law
    • The PVD
    • VATA
    • Evidence and submissions
    • Findings of fact
    • Discussion
    • The Supply Issue
    • A supply
    • Of goods or services for consideration
    • Tolsma
    • National Car Parks
    • Redrow
    • Aimia
    • Airtours
    • WHA Ltd
    • The legal relationship and the importance of the contractual terms
    • Secret Hotels
    • Adecco
    • All Answers
    • Application of the caselaw to the facts
    • Contractual Terms and Conditions pre-August 2020
    • The first agreement: between the Appellant and the customer
    • The second agreement: between the Appellant and the fitter
    • The third agreement: between the customer and the fitter
    • Contractual Terms and Conditions post-August 2020
    • The first agreement: between the Appellant and the customer
    • The second agreement: between the customer and the fitter
    • The third agreement: between the Appellant and the fitter
    • Online sales
    • Stage 2 - Economic and Commercial Reality
    • Stage 3 – Identifying the Supplier
    • Issue 2: The Legitimate Expectation Issue
    • Conclusions

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