The third agreement: between the customer and the fitter
The third agreement: between the customer and the fitter
There was also a distinct set of terms which set out terms of the agreement between the customer and the fitter, which made clear that the fitting services were to be provided by the fitter (and not the Appellant); namely, the “Independent Installer Terms and Conditions of Sale”, which can be summarised as follows:
‘Clause 1’ described the contract as being for the fitting services to the customer by the fitter;
‘Clause 3’ made clear that: (i) the fitting and delivery services provided by the fitter were supplied under a separate contract from the supply of goods to the customer by the Appellant; and (ii) the Appellant was not responsible for the delivery or fitting of the goods.
‘Clause 4’ provided that payment for the fitting was to be made directly to the fitter under a separate contractual agreement between the customer and the fitter.
- 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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