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’.
Citations:
[2017] UKUT 34 (TCC)
Links:
Jurisdiction:
England and Wales
VAT, Construction
Updated: 04 February 2022; Ref: scu.577819