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R Akester v HMRC

In R Akester v HMRC [2017] UKUT 0404 (16 October 2017) the UT remitted an appeal against the refusal of a refund under VATA 1994 s 35 to a differently constituted FTT.

Mr Akester had obtained planning permission to construct ‘a log cabin to form holiday and short term business letting accommodation’ in the garden of his then home. The permission provided that the log cabin should be occupied for tourism purposes only and not on a permanent basis or as a person’s sole or main place of residence. However before construction of the cabin Mr Akester sold his home and he ultimately occupied the cabin with his family.

HMRC refused to grant Mr Akester a refund under the DIY builders’ scheme on the ground that his occupation of the cabin was contrary to the planning permission. In addition the cabin had been built...

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