AN Checker Heating and Service Engineers v The Commissioners for HM Revenue and Customs: [2018] UKUT 0292 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Andrew Scott on 14 September 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
20 September 2018
Category:
Tax
Release date:
14 September 2018

Read the full decision in .

VALUE ADDED TAX 鈥� reduced rate 鈥� energy saving materials supplied as part of a single composite supply 鈥� whether the whole of the supply subject to the standard rate of VAT or whether a component of the supply subject to a reduced rate of VAT -鈥� appeal dismissed.

Updates to this page

Published 20 September 2018