Upper Tribunal Tax and Chancery decision of Mr Justice David Richards on 7 May 2014.
Read the full decision in The Commisioners for HM Revenue and Customs v Pinevale Limited:  UKUT 0202 (TCC).
Value Added Tax – Reduced rate supply – Energy saving materials – Insulation for roofs –
Polycarbonate panels for conservatories – Panels supplied to create new roof – Panels supplied to
replace existing panels – Whether energy saving materials comprising insulation for roofs – Appeal
allowed – VATA 1994 Schedule 7A Group 2.
Release date: 7 May 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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