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

TC09596 - [2025] UKFTT 00895 (TC)

Fecha: 16-May-2025

The first agreement: between the Appellant and the customer

The first agreement: between the Appellant and the customer

178.

The ‘Notices’ displayed in the Appellant’s stores read:

IMPORTANT NOTICE

We do not provide fitting services. We can introduce a fitter to you who you may engage. You must pay the fitter direct.

Any fitter we introduce will usually require that all areas to be fitted must be cleared of old flooring and furniture, otherwise surcharges are likely to apply.

If areas are not clear the fitter may refuse to carry out the installation.

Fitters are usually able to take doors off, if necessary, to carry out installation. However, the fitter is unlikely to be able to trim doors.

Please ensure that your fitter is made aware of any underfloor pipes, wires etc prior to fitting.

Please read our Terms and Conditions of Sale and invoice carefully before you sign to agree.

Please also read the Terms and Conditions offered by a fitter introduced by us for his fitting service to you.”

Due to the “transfer of waste” rules, the fitter is unable to remove any old or new flooring waste from the site.”

179.

In addition to this, the front of the Appellant’s Invoices – which were presented to the customer at the point of sale – stated that:

CUSTOMER ORDER: SALE SUBJECT TO TERMS AND CONDITIONS OVERLEAF”.

180.

The Invoice goes on to set out details of the goods to be purchased (description, colour, size, quantity, code and price), and states:

“NEXT STEPS

A fitter introduced by us will make direct contract with you to agree their engagement with you and subject to that to make necessary arrangements.

...

FITTING SERVICE

We do not provide fitting services, for that you must yourself engage a fitter.

We can make an introduction, do you wish us to do so? [There is then a “yes”/”no” tick box].

By answering YES you instruct us to pass on your details and a copy of this invoice to a fitter.

...

I AGREE TO THE ABOVE AND TO THE TERMS AND CONDITIONS OVERLEAF

Customer Signature

...

Discount

You are entitled to this discount if you have purchased the equivalent amount of underlay from us.”

181.

There is then a box headed ‘Fitters Notes’, which contains boxes for “Fitting Estimate”; one for “Surcharges” and one for “Total”.

182.

The Appellant’s Terms and Conditions of Sale (between the Appellant and the customer) are then set out on the reverse of the Invoice, as follows:

(1)

The contract is one for the sale of goods, the goods in question being as described in the invoice (‘Clause 1’).

(2)

Title to the goods remains with the Appellant until payment in full of the price (‘Clause 2’).

(3)

The goods are sold by the Appellant on the terms contained in the Sale of Goods Act 1979, except as expressly varied by the Invoice and/or the terms. No change may be made to the contract unless agreed in writing by the Appellant (‘Clause 3’).

(4)

The price of the goods provided by the Appellant and the delivery charge (if any) is as set out in the Invoice. Full payment is due on delivery or collection, as the case may be (‘Clause 7’). The clause goes on to state:

Your discount entitlement is set out below”.

(5)

Under ‘Clause 8’, headed ‘Discount Entitlement’, it is stated:

“We will reduce the price of the goods by way of a discount for you as shown on the invoice.”

183.

Under the heading ‘Fitting Services’, ‘Clause 9’ provides that:

“(a)

We do not provide carpet fitting services and this forms no part of any contract between you and us. It is for you to engage a carpet fitter and any fitting service is provided to you wholly and exclusively under/pursuant to such an engagement which is a contract between you and a fitter.

(b)

Upon your request we may introduce a fitter to you. Following such introduction, it is between you and such fitter to agree the terms and conditions (including price) for the fitting services. You are always free to engage a fitter of your choice.

(c)

To make the introduction of fitter requested you instruct us to communicate your personal details, including a copy of the invoice overleaf, to the fitter(s) to be introduced.

(d)

We have agreed with the fitters we introduce the basis for estimating the price of the fitting service and stairs and other surcharges (if any). The fitting estimate shown on the invoice overleaf for the fitting service is made accordingly as are the stairs and other surcharges (if any) shown on the invoice. It remains your responsibility to pay the fitter in accordance with your contract with him.

(e)

The fitting estimate and stairs and other surcharges (if any) shown on the invoice are not held out by us or made by us for and on behalf of the fitter and are made in reliance on the information you have provided to us, including in the customer service checklist on the invoice overleaf. Subject always to the foregoing, the fitters we introduce have agreed with us that they will offer the fitting service to you under the terms and conditions set out below under “fitting service terms and conditions”. For the avoidance of doubt those terms and conditions are not part of any contract between you and us but may form part of a contract between you and the fitter. We do not hold these terms and conditions out on behalf of the fitter. It is your responsibility to agree terms and conditions with the fitter which you consider to be satisfactory including as to price and payment.

(f)

The fitter we introduce is considered by us to be properly qualified to fit your floor covering. However, we give no promise or guarantee with respect to and accept no responsibility for the quality of the fitting service. We accept no responsibility for any damage or loss you might suffer in connection with the fitter's performance of his contract with you. If you are not satisfied with the fitting service your only recourse is to the fitter under your contract with him.”

184.

Clause 10’ of the Terms and Conditions of Sale addresses issues of liability in respect of defects in the product.

185.

Clause 11’ addresses carpet cleaning.

186.

While the Terms and Conditions were seen at the point of sale, there was ample signage in the store.