RCB/5/21 VAT liability of installation of blinds – First-tier Tribunal decisionRevenue & Customs Brief, Issue 5. 11 May 2021Purpose of this briefThis brief explains HMRC's policy concerning the VAT treatment of installation of blinds following the First-tier Tribunal's (FTT) decision in Wickford Development Co Ltd (Wickford) (Decision No TC2017/08197 and TC2018/03555).In particular, it explains that HMRC accepts that manual blinds are considered as building materials for the purposes of construction services.Who should read thisOrganisations in the construction industry and their advisers.VAT liability backgroundThe construction of a residential property is zero-rated for VAT purposes. The zero rate applies to the construction services and to
Revenue & Customs Brief, Issue 5. 11 May 2021
This brief explains HMRC's policy concerning the VAT treatment of installation of blinds following the First-tier Tribunal's (FTT) decision in Wickford Development Co Ltd (Wickford) (Decision No TC2017/08197 and TC2018/03555).
In particular, it explains that HMRC accepts that manual blinds are considered as building materials for the purposes of construction services.
Organisations in the construction industry and their advisers.
The construction of a residential property is zero-rated for VAT purposes. The zero rate applies to the construction services and to
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