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 .
VAT 鈥� Builder鈥檚 Block restricting deduction of input tax for certain items on a supply of a new dwelling 鈥� whether block, or further restrictions from 1984 and 1987, unlawful under EU law 鈥� meaning of 鈥渋ncorporates 鈥� in any part of the building or its site鈥� 鈥� meaning of 鈥渙rdinarily installed by builders as fixtures鈥�.
Updates to this page
Published 21 February 2017