The Commisioners for HM Revenue and Customs v Pinevale Limited: [2014] UKUT 0202 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice David Richards on 7 May 2014.
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Value Added Tax 鈥� Reduced rate supply 鈥� Energy saving materials 鈥� Insulation for roofs 鈥� Polycarbonate panels for conservatories 鈥� Panels supplied to create new roof 鈥� Panels supplied to replace existing panels 鈥� Whether energy saving materials comprising insulation for roofs 鈥� Appeal allowed 鈥� VATA 1994 Schedule 7A Group 2.