Taylor Wimpey v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 February 2018
Input tax claim on white goods installed in new homes
The appeal concerned claims by Taylor Wimpey for recovery of input tax incurred by group members between April 1973 and April 1997 on the installation of white goods in new homes. These were Fleming claims ( STC 324) within the extended transitional limitation period for historic claims under FA 2008, s 121.
In an earlier decision, the Upper Tribunal had ruled that:
- the so-called builder’s block, which excludes the recovery of input tax on appliances ...