Taylor Wimpey PLC v The Commissioners for HM Revenue and Customs: [2018] UKUT 0055 (TCC)
Upper Tribunal Tax and Chancery decision of Sir Nicholas Warren and Judge Berner on 26 February 2018.
Read the full decision in .
VAT 鈥� Builder鈥檚 Block restricting deduction of input tax for certain items on a supply of a new dwelling 鈥� whether Claim Items were incorporated in any part of the building 鈥� whether certain Claim Items were ordinarily installed by builders as fixtures 鈥� whether input tax on any Claim Items which were the subject of a separate standard-rated supply, where time limits precluded an assessment of output tax on that supply, must be offset by that output tax 鈥� VATA, s 81(3), (3A) .
Updates to this page
Published 26 February 2018