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Conservatory Roofing UK Ltd v The Commissioners for HM Revenue and Customs [2022] UKUT 00182 (TCC)


14th July 2022


Read full decision: https://assets.publishing.service.gov.uk/media/62cc432ce90e07748b5929ea/Conservatory_Roofing_Limited_v_HMRC_final__decision_.pdf

 

Whether FTT decision (concerning whether supplies of works in relation to conservatory roofs fell within Note 1(a) to Schedule 7A of the Value Added Tax Act 1994 (“insulation for…roofs”)) was inadequately reasoned – yes – appeal allowed - case remitted to FTT

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