BB/13/96 VAT and hairdressers

BB/13/96 VAT and hairdressers

Business Brief, Issue 13. 1 July 1996

The VAT and Duties Tribunal has now ruled in favour of Customs and Excise in the case of Simon Harris Hair Design Ltd v C & E Comrs (1996) VAT Decision 13939 unreported [Part V8]. This decision clarifies both the VAT position of hairdressers and the advice given in Business Brief 16/94 issued on 25 July 1994 [BB/16/94].

The Tribunal Chairman found that although the agreement between the owner of the salon and the stylist had two separate charges, it nevertheless amounted to a single supply taxable at the standard rate.

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