Shop fitting

In Rayner & Keeler Ltd v C & E Commrs [1994] BVC 194, the court held that contracts for fitting out shops involving the supply of both services and goods were multiple supplies, not as single supplies of shop fitting services into which the incidental supply of goods was subsumed.

As discussed above in dealing with pre-registration input tax, a distinction is made between goods and services. On that basis, the taxpayer could not reclaim input tax on supplies of services received before 1 March 1988. The point at issue was:

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