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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 ([2008] 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 installed by property developers was lawful in the UK and EU;
- an item will be incorporated in a building if it is a fixture and is installed as a fitting;
- white goods that were wired in and attached by screws were fixtures but those that were plugged in were not; and ...
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