Input tax
Input tax
- 1993
- Estates Gazette Case Summaries 1993 EGCS 37(1) (6/3/93) .
In "Customs & Excise Commissioners v McLean Homes Midlands Ltd" QBD 16 February 1993, upheld the decision of the VAT Tribunal that builders were entitled to reclaim input tax on materials used in the construction of wardrobes.
FURNITURE
VALUE ADDED TAX (SPECIAL PROVISIONS) ORDER 1981
VALUE ADDED TAX ACT 1983
In "Customs & Excise Commissioners v McLean Homes Midlands Ltd" QBD 16 February 1993, upheld the decision of the VAT Tribunal that builders were entitled to reclaim input tax on materials used in the construction of wardrobes.
FURNITURE
VALUE ADDED TAX (SPECIAL PROVISIONS) ORDER 1981
VALUE ADDED TAX ACT 1983