Itchen Sash Window Renovation Ltd v Revenue and Customs: FTTTx 30 May 2014

FTTTx VALUE ADDED TAX – reduced rate on supplies of energy-saving materials – weather stripping services supplied with other services generally related to renovation of windows – whether composite or separate supplies – held that where weather stripping services were invoiced for separate prices they were separate supplies, otherwise they were elements of composite supplies not attracting the reduced rate – penalty considered – held that in relation to all but one of the periods assessed the inaccuracy was not careless with two minor exceptions – mitigation reduction percentages also increased – decision in principle – appeal allowed in part


[2014] UKFTT 518 (TC)




England and Wales


Updated: 19 May 2022; Ref: scu.526830