Jurisdiction(s):
United Kingdom

FTT: United Carpets not supplier of fitting services - introductory role only; no VAT on fitting charges; legitimate expectation rejected (UK VAT)

Published on: 05 August 2025

Published by a LexisNexis Tax expert

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United Carpets (Franchisor) Ltd v HMRC [2025] UKFTT 895 (TC)

While selecting flooring in one of the appellant’s stores, a customer could also elect to have the installation carried out by an independent, self-employed fitter, with a fitting price indicated but not set by the appellant. Payment to the appellant related solely to the flooring. Where a fitter was introduced by the appellant, that fitter would deliver the flooring to the customer’s home and, before starting work, determine whether the estimate was adequate and, if needed, agree a higher figure with the customer. The fitting charge was payable by the customer direct to the fitter once the work was completed. The appellant received none of the fitting monies and had no knowledge of the sum actually paid for that service...

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