This case concerns the liability of the services of supplies carried out by the taxpayer in relation to home conservatories. The taxpayer argued its supplies were “insulation for…roofs” within the meaning of Note 1(a) of Group 2 to Schedule 7A VAT Act 1994 (“Note 1(a)”) and therefore subject to the reduced rate of 5%. However, the earlier FTT found they were supplies of a “composite insulated roofing system” and subject to VAT at the standard rate.
Source KPMG
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