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Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) that supplies of polycarbonate roof panels and radiation strips for conservatory roofs qualified for the reduced rate of VAT. The tribunal decided that the FTT had erred in its interpretation of Note 1(a) of Group 2 of Sch 7A to the Value Added Tax Act 1994. That error had been to construe 'insulation for roofs' as extending to the roof itself when it had energy-saving properties, rather than being confined to insulating materials attached or applied to a roof.
Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) that supplies of polycarbonate roof panels and radiation strips for conservatory roofs qualified for the reduced rate of VAT. The tribunal decided that the FTT had erred in its interpretation of Note 1(a) of Group 2 of Sch 7A to the Value Added Tax Act 1994. That error had been to construe 'insulation for roofs' as extending to the roof itself when it had energy-saving properties, rather than being confined to insulating materials attached or applied to a roof.
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