In Conservatory Roofing UK Ltd v HMRC [2022] UKUT 00182, the Upper Tribunal (UT) found the First Tier Tribunal (FTT) had not considered all the relevant information in dismissing an appeal finding that roofing works should be standard rated for VAT purposes. The UT remitted the decision to the FTT to be remade.
Source: rossmartin.co.uk
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