MAN (91/1199)

No. 7748

Decision given 22 June 1992.

Input tax – Land and construction – Incorporation of goods in part of the building or its site – Trees and shrubs – Whether articles of a kind ordinarily installed by builders as fixtures – Value Added Tax (Special Provisions) Order 1981 (SI 1981/1741), art. 8.

  The issue was whether items used in landscaping the appellant’s housing development were excluded from credit for input tax because they were not articles of a kind ordinarily installed by builders as fixtures.

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