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