Customs and Excise Commissioners v McLean Homes Midland Ltd.  BVC 99
Queen’s Bench Division (Crown Office List).
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.