Conservatory Roofing UK Ltd v The Commissioners for HM Revenue and Customs [2022] UKUT 00182 (TCC)

JurisdictionUK Non-devolved
JudgeJudge Guy Brannan,Upper Tribunal Judge Swami Raghavan
Neutral Citation[2022] UKUT 00182 (TCC)
Subject Matter11 July 2022
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date14 July 2022
UT Neutral citation number: [2022] UKUT 00182 (TCC)
UT (Tax & Chancery) Case Number: UT/2021/000111
Upper Tribunal
(Tax and Chancery Chamber)
Hearing venue: Royal Courts of Justice, London
26 May 2022
Judgment given on 11 July 2022
Before
UPPER TRIBUNAL JUDGE SWAMI RAGHAVAN
UPPER TRIBUNAL JUDGE GUY BRANNAN
Between
CONSERVATORY ROOFING UK LIMITED
Appellant and
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Tim Brown, Counsel
For the Respondents: Joanna Vicary, Counsel, instructed by the General Counsel and Solicitor for
Her Majesty’s Revenue and Customs

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