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Wetheralds Construction Ltd v Revenue and Customs: FTTTx 13 Dec 2016

FTTTx VALUE ADDED TAX — Reduced rate Schedule 7A VATA – supplies of insulation for roofs Note 1(a) Group 2 – whether appellant’s Solid Roof System for conservatories a single supply: yes – nature of that single supply: supply of insulation system involving tiling of roof – whether supply insulation for roofs: yes – appeal allowed.

Citations:

[2016] UKFTT 827 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 January 2022; Ref: scu.574012

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