We’ve commented in the past on the complexities of the VAT reliefs for Energy Saving Materials – back in July 2022 we posted a case on conservatory roof systems and this year we see another roofing panel material case in the Tribunal system again with an unsuccessful outcome for the taxpayer. This case is Greenspace (UK) Ltd which went all the way to the Court of Appeal for review but again floundered on the distinction between insulation for a roof and the supply of the roof itself.
Source: centurionvat.com
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