Taylor Wimpey Plc v The Commissioners for HM Revenue and Customs: [2017] UKUT 0034 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Berner on 7 February 2017.

Read the full decision in Taylor Wimpey Plc v The Commissioners for HM Revenue and Customs: [2017] UKUT 0034 (TCC).

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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