Carpet retailer lays down the law on VAT
In Tapi Carpets Limited v HMRC [2026] TC09975, the First Tier Tribunal (FTT) found that a flooring retailer was not liable to account for VAT on fitting fees paid by its customers directly to independent fitters. The fitters supplied their services to the customers as principal, rather than to the retailer under a sub-contracting arrangement.
