000			01374cab a2200241 4500
001			ABS48743
008			090401t1993 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u68378
041			_aeng
245			_aCustoms and Excise Commissioners v McLean Homes Midland Ltd
260			_c1993
350			_a0
490			_aSimon`s Tax Cases _v1993 STC 335-343(9)
520			_aQBD 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.
650			_aFITTED FURNITURE
650			_aFURNITURE
650			_aVALUE ADDED TAX SPECIAL PROVISIONS ORDER 1981
650			_aVALUE ADDED TAX
650			_aWARDROBES
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c42903 _d42903