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.

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

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Published 16 October 2017