No. 20,259

Decision given on 19 July 2007 by Mr Gordon Reid QC (Chairman).

Single or multiple supplies – Land – Sale of plots – Fully ‘serviced site’ – Civil engineering works – Whether sale of plots of land with facility to connect to service utilities is one supply or two supplies – Whether exempt supply or exempt and standard-rated supplies – Zero-rating – Whether work ‘in the course of construction of a building designed as a dwelling’ – Value Added Tax Act 1994, s. 4, 30 and 31 and Sch. 8, Grp. 5, items 2 and 4; Sch. 9, Grp. 1, item 1.

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