A property developer purchases some land and builds upon it houses intended for re-sale. He considers construction services incl. materials to be VAT zero-rated and accordingly construction companies do not charge VAT. However a contractor supplying carpentry services insists on charging VAT on items falling within VAT Notice 708 art. 13.5.3, viz. arched fitted wardrobes, bathroom cabinets, fitted shelves, matching loose items etc. Presumably the developer can then recover input VAT on that in the usual manner?
Thanks for your considerate opinion(s).
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