Commissioners of Customs & Excise v Wiggett Construction Ltd
Series: Estates Gazette ; [2001] 22 EG 152 (CS) (18/05/01)Publication details: 2001Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | X115099 (Browse shelf(Opens below)) | 1 | Available | 115099-1001 |
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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.