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A1 Lofts Ltd v HMRC (No 2) (and related appeal)

In A1 Lofts Ltd v HMRC (No 2) (and related appeal) (TC00831 – 2 December) two associated companies advertised loft conversion services. They failed to account for VAT on the full amounts charged to their customers. Customs issued assessments charging tax on the full amounts paid by the customers. The companies appealed contending that they were acting as agents for the self-employed contractors who carried out the conversion and that they should only be required to account for tax on their net takings. The VAT Tribunal rejected this contention and dismissed the appeals (see VAT Decision 20888) but the Ch D remitted the case for rehearing (see [2010] STC 214). The First-Tier Tribunal duly reheard the case and upheld its previous decision holding that the agreement was ‘not compatible with agency’.

Why it matters: The First-Tier Tribunal has upheld HMRC’s view that the appellants were...

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