Tax

United Carpets (Franchisor) Ltd v Revenue and Customs (VAT - supply of flooring by Appellant - fitting carried out by independent fitters - Secret Hotels 2 Limited v HMRC; All Answers Ltd v HMRC & Tolsma v Inspecteur der Omzetbelasting Leeuwarden considered & applied - legitimate expectation and jurisdiction to consider public law arguments in context of appeal against a best judgment assessment under s.73(1) of the VAT Act 1994)

[2025] UKFTT TC TC09596First-tier Tribunal (Tax)2025

“FIRST-TIER TRIBUNAL TAX CHAMBER [Taylor House] Heard On: 14 To 16 May 2025Judgment Date: 24 July 2025 B e f o r e :”

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You're reading the free summary of United Carpets (Franchisor) Ltd v Revenue and Customs (VAT - supply of flooring by Appellant - fitting carried out by independent fitters - Secret Hotels 2 Limited v HMRC; All Answers Ltd v HMRC & Tolsma v Inspecteur der Omzetbelasting Leeuwarden considered & applied - legitimate expectation and jurisdiction to consider public law arguments in context of appeal against a best judgment assessment under s.73(1) of the VAT Act 1994). Create a free account to unlock the full reasoning, the cited authorities and the verbatim judgment — plus structured briefs for 412,000+ UK judgments.

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