Queen’s Bench Division (Crown Office List).

Brooke J.

Judgment delivered 16 February 1993.

Value added tax – Disallowance of input tax – Built-in wardrobes incorporated in new houses – Whether ‘finished or prefabricated furniture’ or whether components of wardrobes ‘materials for the construction of fitted furniture’ – Whether recovery of input tax disallowed in respect of materials – Value Added Tax (Special Provisions) Order 1981 (SI 1981/1741) art. 8(2)(a), (b) as amended.

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