Last edited 05 Nov 2018

Goods in construction

The term ‘goods’, in relation to construction, has a very broad meaning, referring to tangible items such as plant, materials, equipment, tools, other manufactured products and components and so on. Other similar terms include ‘commodities’, and ‘supplies’.

Goods are generally distinguished from ‘services’ which HMRC suggest are ‘something other than supplying goods’, and typically refer to activities such as consultation, maintenance, installation, or sometimes the provision of accommodation.

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