Conservatory Roofing UK Ltd v The Commissioners for HM Revenue and Customs [2022] UKUT 00182 (TCC)
Upper Tribunal Tax and Chancery decision of Upper Tribunal Judge Swami Raghavan and Judge Guy Brannan on 11 July 2022
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Whether FTT decision (concerning whether supplies of works in relation to conservatory roofs fell within Note 1(a) to Schedule 7A of the Value Added Tax Act 1994 (“insulation for…roofs”)) was inadequately reasoned – yes – appeal allowed - case remitted to FTT