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.

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.

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