.png)
.png)
Curtains for HMRC’s blind policy
Key points
- The developer installed window roller blinds in new homes.
- Upper Tribunal decisions in Taylor Wimpey v CRC clarified the builders’ block legislation.
- HMRC was wrong to distinguish the treatment of curtain poles and blinds.
- Blinds were sold as one unit including fixing and wall plugs.
- The First-tier Tribunal held the blinds were building materials and input tax was deductible.
Wickford Development Co Ltd (TC7864) is the latest decision concerning the so-called builder’s block on recoverable VAT (VAT (Input Tax) Order 1992 art 6). As the name suggests the provisions render as non-deductible input tax which would otherwise be deductible in respect of expenditure on goods incorporated in a new dwelling which is supplied by way of a zero-rated supply.
Under art 6 developers cannot recover input tax on such goods other than ‘building materials’. VATA 1994 Sch 8 group 5 note 22 defines ‘building materials’...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
