The Commissioners for HM Revenue and Customs v Wetheralds Construction Ltd:[2018] UKUT 0173 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Scott on 30 May 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
30 May 2018
Category:
Tax
Release date:
30 May 2018

Read the full decision in The Commissioners for HM Revenue and Customs v Wetheralds Construction Ltd:[2018] UKUT 0173 (TCC).

VALUE ADDED TAX – reduced rate supply –energy saving materials - whether appellant’s Solid Roof System a supply of insulation for roofs within VATA 1994 Schedule 7A Group 2 – no – appeal allowed.

Published 30 May 2018