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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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