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

TC09596 - [2025] UKFTT 00895 (TC)

Fecha: 16-May-2025

The third agreement: between the customer and the fitter

The third agreement: between the customer and the fitter

175.

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:

(1)

Clause 1’ described the contract as being for the fitting services to the customer by the fitter;

(2)

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.

176.

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.