The Commissioners for HM Revenue and Customs v Wetheralds Construction Ltd:[2018] UKUT 0173 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Scott on 30 May 2018.
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.VALUE ADDED TAX – reduced rate supply –energy saving materials - whether appellant’s Solid Roof System a supply of insulation for roofs within VATA 1994 Schedule 7A Group 2 – no – appeal allowed.