Commissioners of Customs and Excise v Wiggett Construction Ltd: ChD 18 May 2001

The Commissioners appealed against a decision as to the apportionment of input taxes on a construction project by the VAT and Duties Tribunal. The Appeal Court, once it had satisfied itself that the Tribunal had properly directed itself as to the law, could only substitute its own judgement as to the facts where there was no factual basis for the decision reached by the Tribunal. The Tribunal was entitled to its own decision. In this case, the facts allowed two possible interpretations, and the appeal court could not substitute its own opinion. Where purchase of property has a cost component in both sale and redevelopment, input tax should be apportioned by way of partial exemption calculation


Lightman J


Times 07-Jun-2001, CH/2001/APP/110


Updated: 15 May 2022; Ref: scu.79404