VDT VALUE ADDED TAX – reduced rates of tax -energy-saving materials – ‘Wallform’ method of insulating buildings – how far reduced rate applies to contracts for installation – whether separate supplies of materials necessary to benefit from reduction – reduced rate inapplicable to entire contracts – appeal dismissed
Citations:
[2004] UKVAT V18638
Links:
VAT
Updated: 11 June 2022; Ref: scu.199157