VATupdate

Conservatory roof boards still not insulation for VAT

In Greenspace Limited v HMRC [2021] UKUT 0290, the Upper Tribunal confirmed that insulated roof panels were roofing products and not insulation. Unlike insulation that could be separately attached to a roof, the panels formed the roof. The supply of panels did not qualify for a reduced rate of VAT.

Source: rossmartin.co.uk

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