The Court of Appeal are to hand down their judgment in respect of Greenspace Limited v HMRC (CA-2022-000178) on Friday 10 February 2023.
This case concerns whether supplies of insulated roofing panels fall within the definition of “insulation for roofs” per VATA 1994, Sch. 7A, Grp. 2, Note 1(a) and thus would be eligible for the reduced rate of VAT.
The case had previously been heard in the Upper Tribunal [2021] UKUT 290 (TCC) and the First-tier Tribunal [2020] UKFTT 349 (TC).
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Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
