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Taylor Wimpey v HMRC

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In Taylor Wimpey v HMRC [2018] UKUT 55 (26 February 2018) the UT found that the Builder’s Block (which excludes the recovery of input tax on appliances installed by property developers) applied to all the items installed by Taylor Wimpey except for extractor hoods.

The appeals concerned claims by Taylor Wimpey for recovery of input tax incurred by group members between April 1973 and April 1997 on the installation in newly built homes of ‘white goods’ such as built-in ovens hobs extractor hoods washing machines etc. The claims were all Fleming claims ([2008] STC 324) made under FA 2008 s 121.

The UT had previously decided ([2017] UKUT 34 see Tax Journal of 28 February 2017) that:

  • the Builder’s Block was lawful under EU law;
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