FTT rules on VAT and agency arrangements

11 New Square roll out another win. In Tapi Carpets v HMRC the FTT has determined that carpet fitting services are provided to customers by independent fitters and not by Tapi.  The FTT examined the case law on tri-partite arrangements in the VAT context and applied the agency rules to the legal and economic reality.  Jonathan Peacock KC and Susanna Mockford acted for Tapi on the instructions of KPMG legal