AN Checker Heating and Service Engineers v The Commissioners for HM Revenue and Customs: [2018] UKUT 0292 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Andrew Scott on 14 September 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 20 September 2018

• Category: Tax
• Release date: 14 September 2018

Read the full decision in AN Checker Heating and Service Engineers v The Commissioners for HM Revenue and Customs: [2018] UKUT 0292 (TCC).

VALUE ADDED TAX – reduced rate – energy saving materials supplied as part of a single composite supply – whether the whole of the supply subject to the standard rate of VAT or whether a component of the supply subject to a reduced rate of VAT -– appeal dismissed.

Published 20 September 2018