FTT releases written reasons for determining blinds are “building materials” for the purposes of the “builder’s block

Sarah Black 11 New Square

The FTT has handed down its written reasons for the decision announced at the conclusion of the hearing in Wickford Development Co Ltd v HMRC, holding that the blinds Wickford installed in their turn-key properties were “goods of a description ordinarily incorporated by builders in properties built as single family dwellings” and should be zero-rated for VAT purposes, enabling claims for input tax on the same.