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Energy Saving Materials – reduced rate

4th Jun 2018
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As expected, HMRC appealed the Wetheralds Construction Ltd case, which I have previously commented on. The contractor installed its ‘Solid Roof System,’ and had successfully argued at the First Tier that the supply was a single supply chargeable at 5%.

https://www.accountingweb.co.uk/community/blogs/leshoward/reduced-rate-for-solid-roof-system

The logic did concern me, and HMRC have had the matter overturned at Upper Tier. The Tribunal reviewed the single/multiple supply question, and found that the FTT had erred in the way it applied leading ECJ decisions on this.

You can read the brief Upper Tier decision here: https://www.gov.uk/tax-and-chancery-tribunal-decisions/the-commissioners-for-hm-revenue-and-customs-v-wetheralds-construction-ltd-2018-ukut-0173-tcc

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