Greenspace UK Ltd (appellant) v HM Revenue & Customs (respondent)
Thursday 19 January 2023
This is a second appeal. By appellant’s notice filed on 10 February 2022, the claimant/appellant appeals the decision of the Upper Tribunal dated 22 November 2021, whereby they dismissed the applicant’s appeal.
The UT upheld the First tier Tribunal decision that the supply and installation of Thermotec conservatory panels by Greenspace did not qualify as the supply and installation of “insulation for…roofs” for the purposes of the Value Added Tax Act 1994 (“VATA 1994”) and therefore did not benefit from the reduced rate of VAT.
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