020 7353 7884

clerks@templetax.com

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

Associated Members

Tim Brown

< Back

Chambers is consistently recognised as a Leading Tax Set in the Chambers and Partners and Legal 500 Directories

Latest News, Cases and Events

View All

+ NEWS

Marano v HM Revenue and Customs [2023] UKUT 00113 (TCC)

18/05/2023

+ EVENTS

STEP UK Annual Tax Conference

Keith Gordon & Michael Sherry will be speaking at the STEP Annual Tax Conference on HMRC's powers and when to challenge them. To find out more register here: www.stepevents.org/ATC2023

10/05/2023

+ ARTICLES

Michael Quinlan: TAMD 2023—Consultation: Stamp taxes on shares

27/04/2023

+ NEWS

Siobhan Duncan joins Temple Tax Chambers

We are delighted to welcome Siobhan Duncan as a member of Chambers following successful completion of pupillage.

24/04/2023

Areas of Practice

Corporate and business tax Corporate restructuring and demergers CGT, ER and EIS Stamp duty and SDRT		International tax and Double Tax Treaties Residence and Domicile

		VAT & Customs Duties
Employment taxes including IR35 Employee share ownership and share schemes
			Litigation Judicial review Tax investigations, enquiries and discovery assessments

Property taxation and SDLT	Private Client, IHT and Estate Planning Offshore trust and disclosure work