The Commisioners for HM Revenue and Customs v Pinevale Limited: [2014] UKUT 0202 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice David Richards on 7 May 2014.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
7 May 2014

Read the full decision in The Commisioners for HM Revenue and Customs v Pinevale Limited: [2014] 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.

Published 1 December 2016