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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 before the date of VAT registration. By...
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