Conservatory Roofing UK Ltd v Revenue and Customs: UTTc 11 Jul 2022

Whether FTT decision (concerning whether supplies of works in relation to conservatory roofs fell within Note 1(a) to Schedule 7A of the Value Added Tax Act 1994 (‘insulation for…roofs’)) was inadequately reasoned – yes – appeal allowed – case remitted to FTT

Citations:

[2022] UKUT 182 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 August 2022; Ref: scu.679755