Commissioners of Customs & Excise v Wiggett Construction Ltd
Commissioners of Customs & Excise v Wiggett Construction Ltd
- 2001
- Estates Gazette [2001] 22 EG 152 (CS) (18/05/01) .
ChD 18 May 2001. Housebuilding company liable for input tax on purchase of development site - Site bought with initial intention of effecting zero-rated supply of completed development - Company agreeing to sell site - Company making simultaneous contracts with buyer for construction of houses on site - Commissioners claiming that input tax should be wholly attributed to (exempt) sale of site - VAT tribunal accepting company's argument for apportionment - Commissioners' appeal dismissed.
CUSTOMS AND EXCISE COMMISSIONERS V WIGGETT CONSTRUCTION LTD
VALUE ADDED TAX
ATTRIBUTION
BLP GROUP V CUSTOMS AND EXCISE COMMISSIONERS
DEVELOPMENT
ChD 18 May 2001. Housebuilding company liable for input tax on purchase of development site - Site bought with initial intention of effecting zero-rated supply of completed development - Company agreeing to sell site - Company making simultaneous contracts with buyer for construction of houses on site - Commissioners claiming that input tax should be wholly attributed to (exempt) sale of site - VAT tribunal accepting company's argument for apportionment - Commissioners' appeal dismissed.
CUSTOMS AND EXCISE COMMISSIONERS V WIGGETT CONSTRUCTION LTD
VALUE ADDED TAX
ATTRIBUTION
BLP GROUP V CUSTOMS AND EXCISE COMMISSIONERS
DEVELOPMENT