The 'Blocking Order', which prohibits VAT reclaim on certain items which are deemed not to be 'ordinarily installed' in dwellings, such as white goods and carpets, has come under attack by a leading house builder, Taylor Wimpey plc (TC03700). The case revolved around two basic concepts. First that the Blocking Order itself did not make much sense, since it referred to 'incorporating' goods and other items which were merely plugged in or tacked on, and therefore could not be regarded as part of the building. Accordingly, its phraseology did not include the intended expenditure, so VAT was reclaimable.
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