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05 March 2012
Issue: 4344 / Categories: Tax cases , VAT
Sassoon Bury Ltd (TC1633)

The taxpayer was a hairdressing business that registered for VAT with effect from 1 June 2010.

In its first return the firm claimed a substantial amount of input tax including that on the expenditure connected to fitting out the salon.

HMRC stated some of the £5 710 input tax would be disallowed. The taxpayer appealed.

The invoices in dispute related to:

  • installation fitting and testing a new fire alarm system (GFS);
  • plumbing services (MJPH); and
  • supply of flooring ceiling lights and bespoke retail display area (CT).

The Revenue argued that each invoice comprised a single composite supply of services with the goods ancillary to the supply of services. The input tax was not allowable because it was incurred more than six months...

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