In Itchen Sash Window Renovation v HMRC (TC03645 – 30 May 2014) the FTT held that whether the supply of energy saving material was part of a composite supply depended on the way it was invoiced.
Itchen’s business was the renovation of sash windows with a focus on ‘protecting our heritage’. Itchen also provided ‘weather stripping’ to reduce heat loss by the installation of compression strips or brushes which made sash windows airtight.
Applying Card Protection Plan (C-349/96) the FTT had to decide whether Itchen supplied energy saving materials which were subject to a reduced rate of VAT (VATA 1994 Sch 7A) or whether the supply of weather stripping was ancillary to the main supply of renovation services – and was therefore standard rated.
The FTT accepted evidence that a typical customer would call Itchen to deal with draughty windows. The FTT...
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In Itchen Sash Window Renovation v HMRC (TC03645 – 30 May 2014) the FTT held that whether the supply of energy saving material was part of a composite supply depended on the way it was invoiced.
Itchen’s business was the renovation of sash windows with a focus on ‘protecting our heritage’. Itchen also provided ‘weather stripping’ to reduce heat loss by the installation of compression strips or brushes which made sash windows airtight.
Applying Card Protection Plan (C-349/96) the FTT had to decide whether Itchen supplied energy saving materials which were subject to a reduced rate of VAT (VATA 1994 Sch 7A) or whether the supply of weather stripping was ancillary to the main supply of renovation services – and was therefore standard rated.
The FTT accepted evidence that a typical customer would call Itchen to deal with draughty windows. The FTT...
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