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 – Builder’s Block restricting deduction of input tax for certain items on a supply of a new dwelling – whether Claim Items were incorporated in any part of the building – whether certain Claim Items were ordinarily installed by builders as fixtures – 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 – VATA, s 81(3), (3A) .
Published 26 February 2018