Lee Squires and Fiona Bantock assess recent developments, including the decisions in AN Checker, Pactor Vastgoed and Granton Advertising, plus the consultation on the VAT treatment of public bodies and the EU standard VAT declaration.
In AN Checker Heating & Service Engineers v HMRC [2013] UKFTT 506 (TC) the First-tier Tribunal (FTT) held that the supply and installation of energy saving materials as part of a larger installation of boilers and central heating systems was a single composite supply and that the individual elements of that supply could not be taxed at different rates.
Some components of central heating systems installed...
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