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Akester v Revenue and Customs: UTTC 16 Oct 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

Citations:

[2017] UKUT 404 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 April 2022; Ref: scu.599429

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