Envoygate (Installations) Ltd and Another v Revenue and Customs: FTTTx 27 Feb 2014

VALUE ADDED TAX – supply of replacement box sash windows and supply of draught stripping for windows – installation of energy-saving materials – supplies at reduced rate of VAT – whether single supply or separate supplies so that supply of draught stripping for windows is a supply at reduced rate – if single supply, whether nevertheless the reduced rate of VAT should be applied to draught stripping work as a concrete and specific aspect of the single supply – on the facts the supply of draught stripping for windows is a separate supply taxable at the reduced rate of VAT – appeal allowed – s 29A and Group 2, Sch. 7A VATA 1994

[2014] UKFTT 221 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525214