Greenspace Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0290 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Leech and Judge Jonathan Richards on 22 November 2021

Read full decision in Greenspace v HMRC

VALUE ADDED TAX – Whether supplies of insulated panels for conservatory roofs fall within Note 1(a) to Schedule 7A of the Value Added Tax Act 1994 – no – appeal dismissed

Published 24 November 2021