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Contractual Terms and Conditions pre-August 2020
Contractual Terms and Conditions pre-August 2020
The Appellant’s “Terms and Conditions of Sale” were set out on the reverse of the sales ‘Invoice’, which was presented to the customer at the point of sale.
- 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