000			01111cam a2200205 4500
001			X115099
008			011012n2001 000 0 eng u
035			_a(Sirsi) u115099
245			_aCommissioners of Customs & Excise v Wiggett Construction Ltd
260			_c2001
490			_aEstates Gazette _v[2001] 22 EG 152 (CS) (18/05/01)
520			_aChD 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.
650			_aCUSTOMS AND EXCISE COMMISSIONERS V WIGGETT CONSTRUCTION LTD
650			_aVALUE ADDED TAX
650			_aATTRIBUTION
650			_aBLP GROUP V CUSTOMS AND EXCISE COMMISSIONERS
650			_aDEVELOPMENT
690			_aTAXATION-CASE LAW
942			_n0
999			_c68556 _d68556