Value Added Tax – Supply of building materials under Item 4 of Group 5 of Schedule 8 to VAT Act 1994, and the definition of ‘building materials’ in paragraph 22 – Supply of retractable insulated covers for indoor swimming pools – Supply of moveable floors for indoor swimming pools – Appeal allowed as regards the covers and dismissed as regards the moveable floors
Citations:
[2008] UKVAT V20800
Links:
Jurisdiction:
England and Wales
VAT
Updated: 07 August 2022; Ref: scu.301792
