United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v Pinevale Ltd [2014] UKUT 202 (TCC) (07 May 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/202.html
Cite as: [2014] UKUT 202 (TCC)

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Revenue And Customs v Pinevale Ltd [2014] UKUT 202 (TCC) (07 May 2014)

Value Added Tax - Reduced rate supply - Energy saving materials - Insulation for roofs - Polycarbonate panels for conservatories - Panels supplied to create new roof - Panels supplied to replace existing panels - Whether energy saving materials comprising insulation for roofs - Appeal allowed - VATA 1994 Schedule 7A Group 2

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