Cases - Edmund Homes Ltd v Customs & Excise Commissioners
Record details
- Name
- Edmund Homes Ltd v Customs & Excise Commissioners
- Date
- [1993]
- Citation
- VAT decision 11567
- Legislation
- Keywords
- Value added tax - recovery of VAT - bathroom furniture - vanity unit - prefabricated or finished furniture
- Summary
-
It was held that a speculative house-builder was able to recover VAT incurred on a vanity unit, as the unit in question was installed to support the wash-hand basin and to hide pipework, rather than as an item of prefabricated or finished furniture. VAT recovery is specifically denied in relation to prefabricated or finished furniture unless it is kitchen furniture.