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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Akester v Revenue and Customs (VAT ) [2017] UKUT 404 (TCC) (16 October 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/404.html
Cite as: [2017] UKUT 404 (TCC)
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Richard Stephen Akester v Revenue and Customs (VAT ) [2017] UKUT 404 (TCC) (16 October 2017)
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.
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