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.
Read the full decision in .
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