°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

VAT Construction

VCONST13660 - Building materials - Note 22 and Note 23: furniture: lockers

In Birmingham Council for Old People (VTD 15437), the Tribunal considered staff lockers placed along flat walls and were fixed into the plastered walls with plugs and screws. The Tribunal found that they were furniture.