No. 16,340

Decision given by Mr Miller (Chairman) on 4 November 1999.

Input tax – Blocking provisions – Tax incurred in providing landscaping for housing development – Whether trees and shrubs planted pursuant to planning consent goods ordinarily incorporated by builders in the site of new dwellings – Value Added Tax (Input Tax) Order 1992 (SI 1992/3222), art. 2 and 6.

  The issue was whether the appellant was entitled to reclaim input tax incurred in the landscaping of plots sold to home-buyers at a housing development.

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