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.
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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