'Builder's Block' white goods were "incorporated" and input tax recovery denied: Taylor Wimpey plc [2018] UKUT 55 (TCC)

Summary: 

Having refined its test for “incorporation” and ruled that white goods and kitchen appliances were not “ordinarily installed” in new-build homes, the Upper Tribunal (UT) has held that the Appellant's Claim Items – with the exception of cooker hoods installed between 1982 and 1984 – fall within the Builder’s Block. The Appellant is therefore unable to recover input tax incurred on those Items.