AN Checker Heating & Service Engineers v HMRC

Cathya Djanogly

Our pick of this week's cases

In AN Checker Heating & Service Engineers v HMRC [2018] UKUT 292 (14 September 2018) the UT found that the supply of reduced rate materials as part of a single composite supply of boilers or heating systems could not benefit from the reduced rate (VATA 1994 Sch 7A).

AN Checker installed boilers and central heating systems in residential accommodation. It contended that a component of those supplies was the installation of energy saving material which should therefore be subject to a reduced rate. Two conflicting principles of EU law came into play: the principle that a single supply should be subject to a single rate of VAT as formulated in Card Protection Plan (Case C-349/96); and the principle that the derogation to apply a lower rate of VAT can be exercised in relation to a subset of a defined class ...

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