Contractual Terms and Conditions post-August 2020
Contractual Terms and Conditions post-August 2020
The Appellant changed its ‘Terms and Conditions’, with effect from August 2020. The form of the Appellant’s Invoices was also changed. The aim of revising these Terms and Conditions was to make the position even clearer to customers that the Appellant does not provide a fitting service. Signage was also introduced in 2020, which is displayed in prominent positions in the Appellant’s stores, and makes clear to customers that the Appellant does not provide a fitting a service.
- 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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