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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Taylor Wimpey Plc v Revenue and Customs (VAT : deduction of input) [2017] UKUT 34 (TCC) (7 February 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/34.html
Cite as: [2017] UKUT 34 (TCC), [2017] STC 639, [2017] BVC 505
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Taylor Wimpey Plc v Revenue and Customs (VAT ) [2017] UKUT 34 (TCC) (7 February 2017)
VAT – Builder’s Block restricting deduction of input tax for certain items on a supply of a new dwelling – whether block, or further restrictions from 1984 and 1987, unlawful under EU law – meaning of “incorporates … in any part of the building or its site” – meaning of “ordinarily installed by builders as fixtures”.
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