Beco Products Ltd and Bag Building Contractors v Customs and Excise: VDT 4 Jun 2004

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:

Bailii

VAT

Updated: 11 June 2022; Ref: scu.199157