Wickford Development Co Ltd v Revenue and Customs (Refund of VAT To Builders): FTTTx 5 Oct 2020

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 March 2022; Ref: scu.655359