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)
Citations:
[2018] UKUT 55 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 06 April 2022; Ref: scu.606444