[2014] UKUT 0202 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Mr Justice David Richards

Decision released 7 May 2014

Value added tax – Reduced-rate supply – Energy saving materials – Insulation for roofs – Polycarbonate panels for conservatories – Panels supplied to create new roof – Panels supplied to replace existing panels – Whether energy saving materials comprising insulation for roofs – HMRC appeal allowed – Value Added Tax Act 1994 (‘VATA 1994’), Sch. 7A, Grp. 2.

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