Customs and Excise Commissioners v McLean Homes Midland Ltd
Customs and Excise Commissioners v McLean Homes Midland Ltd
- 1993
- Simon`s Tax Cases 1993 STC 335-343(9) .
QBD 15 & 16 February 1993. Considered the construction of wardrobes by M during the building of dwelling houses for VAT purposes. M claimed credit for input tax paid for goods used in the construction of the wardrobes. C raised assessments to recover input tax on the grounds that the goods were `materials for the construction of fitted furniture` (art 8(2)(b) Value Added Tax (Special Provisions) Order 1981), or alternatively that the goods were `finished or prefabricated furniture` (art 8(2)(a)). A VAT tribunal found that the wardrobes were not furniture or even fitted furniture under the popular meaning of the word, but cupboards integral to the construction of the building converted for clothes storage. C appealed but this was dismissed.
FITTED FURNITURE
FURNITURE
VALUE ADDED TAX SPECIAL PROVISIONS ORDER 1981
VALUE ADDED TAX
WARDROBES
QBD 15 & 16 February 1993. Considered the construction of wardrobes by M during the building of dwelling houses for VAT purposes. M claimed credit for input tax paid for goods used in the construction of the wardrobes. C raised assessments to recover input tax on the grounds that the goods were `materials for the construction of fitted furniture` (art 8(2)(b) Value Added Tax (Special Provisions) Order 1981), or alternatively that the goods were `finished or prefabricated furniture` (art 8(2)(a)). A VAT tribunal found that the wardrobes were not furniture or even fitted furniture under the popular meaning of the word, but cupboards integral to the construction of the building converted for clothes storage. C appealed but this was dismissed.
FITTED FURNITURE
FURNITURE
VALUE ADDED TAX SPECIAL PROVISIONS ORDER 1981
VALUE ADDED TAX
WARDROBES