Cases - Customs & Excise Commissioners v McLean Homes Midland Ltd

Record details

Name

Customs & Excise Commissioners v McLean Homes Midland Ltd

Date

[1993]

Citation

STC 335

Legislation

Value Added Tax Act 1983

Keywords

Value added tax - zero rating - degree of integration of installation - whether installation of wardrobes as fitted furniture zero rated or VAT standard rate

Summary

This case considered whether wardrobes installed in newly constructed dwellings could be VAT zero-rated or should be VAT standard-rated as 'fitted furniture'. It was held that the VAT liability depended on the degree of integration into the building.