VALUE ADDED TAX – Refund of VAT to builders (‘builder’s block’) – ss. 25, 26, 30 VATA 1994 – whether VAT charged on roller blinds incorporated in the buildings was eligible for recovery as ‘building materials’ – the definition of ‘building materials’ in Note 22, Group 5, Schedule 8, VATA 1994 considered – held the roller blinds were ‘building materials’ within that definition – Price considered – Taylor Wimpey applied – HMRC Customs Brief 02/11 rejected – appeal allowed
Citations:
[2020] UKFTT 387 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 29 March 2022; Ref: scu.655359