Richard Stephen Akester v The Commissioners for HM Revenue and Customs: [2017] UKUT 0404 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Falk on 16 October 2017.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 16 October 2017

• Category: Tax
• Release date: 16 October 2017

Read the full decision in Richard Stephen Akester v The Commissioners for HM Revenue and Customs: [2017] UKUT 0404 (TCC) .

VAT – refund for DIY housebuilders – planning conditions at time of application – subsequent removal of conditions – otherwise than in the course or furtherance of any business – separate use not prohibited by statutory planning consent – appeal allowed – decision of First-tier Tribunal set aside and case remitted.

Published 16 October 2017