Greenspace (UK) Ltd v HMRC: Raising the roof on energy saving materials for VAT

Amy Lawton, Sabrina Mason

Research output: Contribution to journal › Comment/debate

Original language	English
Pages (from-to)	269-278
Journal	British Tax Review
Volume	2023
Issue number	3
Publication status	Published - 21 Jul 2023

Keywords / Materials (for Non-textual outputs)

energy conservation
insulation
reduced rates
roofs
VAT

Access to Document

LawtonAMasonS2023BTREnergySavingMaterialsForVAT
This is a pre-copyedited, author-produced version of an article accepted for publication in British Tax Review following peer review. The definitive published version Greenspace (UK) Ltd v HMRC: Raising the roof on energy saving materials for VAT. / Lawton, Amy; Mason, Sabrina. In: British Tax Review, Vol. 2023, No. 3, 21.07.2023, p. 269-278 is available online on Westlaw UK.
Accepted author manuscript, 623 KBLicence: Creative Commons: Attribution Non-Commercial (CC-BY-NC)

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Cite this

Lawton, A., & Mason, S. (2023). Greenspace (UK) Ltd v HMRC: Raising the roof on energy saving materials for VAT. British Tax Review, 2023(3), 269-278. https://uk.westlaw.com/Document/I961AD7D0255A11EEB46DFDA5DB14103F/View/FullText.html?navigationPath=Search%2Fv1%2Fresults%2Fnavigation%2Fi0ad6ad3d00000189783a549bad564ebe%3Fppcid%3D5b48bd3389d643b8965ab96d1a8d54e2%26Nav%3DUK-JOURNALS-PUBLICATION%26fragmentIdentifier%3DI961AD7D0255A11EEB46DFDA5DB14103F%26parentRank%3D0%26startIndex%3D1%26contextData%3D%2528sc.Default%2529%26transitionType%3DSearchItem&listSource=Search&listPageSource=5762b4987589e988d4f9753ce3c8db5b&list=UK-JOURNALS-PUBLICATION&rank=4&sessionScopeId=355e663d5e5c61bb980ec1f072691517fb421e2a32f4892a29ca8f5eadc06cc7&ppcid=5b48bd3389d643b8965ab96d1a8d54e2&originationContext=Search%20Result&transitionType=SearchItem&contextData=(sc.Default)&comp=wluk

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author = "Amy Lawton and Sabrina Mason",

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Lawton, A & Mason, S 2023, 'Greenspace (UK) Ltd v HMRC: Raising the roof on energy saving materials for VAT', British Tax Review, vol. 2023, no. 3, pp. 269-278. <https://uk.westlaw.com/Document/I961AD7D0255A11EEB46DFDA5DB14103F/View/FullText.html?navigationPath=Search%2Fv1%2Fresults%2Fnavigation%2Fi0ad6ad3d00000189783a549bad564ebe%3Fppcid%3D5b48bd3389d643b8965ab96d1a8d54e2%26Nav%3DUK-JOURNALS-PUBLICATION%26fragmentIdentifier%3DI961AD7D0255A11EEB46DFDA5DB14103F%26parentRank%3D0%26startIndex%3D1%26contextData%3D%2528sc.Default%2529%26transitionType%3DSearchItem&listSource=Search&listPageSource=5762b4987589e988d4f9753ce3c8db5b&list=UK-JOURNALS-PUBLICATION&rank=4&sessionScopeId=355e663d5e5c61bb980ec1f072691517fb421e2a32f4892a29ca8f5eadc06cc7&ppcid=5b48bd3389d643b8965ab96d1a8d54e2&originationContext=Search%20Result&transitionType=SearchItem&contextData=(sc.Default)&comp=wluk>

TY - JOUR

T1 - Greenspace (UK) Ltd v HMRC

T2 - Raising the roof on energy saving materials for VAT

AU - Lawton, Amy

AU - Mason, Sabrina

PY - 2023/7/21

Y1 - 2023/7/21

KW - energy conservation

KW - insulation

KW - reduced rates

KW - roofs

KW - VAT

M3 - Comment/debate

SN - 0007-1870

VL - 2023

SP - 269

EP - 278

JO - British Tax Review

JF - British Tax Review

IS - 3

ER -