Builders fixtures – Installation of a new telephone system – Whether an ISDX telephone exchange system materials of a kind ordinarily installed by builders as fixtures – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 3.
The issue was whether the installation of an ISDX telephone system in a new building was zero-rated as being within the definition of ‘articles of a kind ordinarily installed by builders as fixtures’. p. 753 →