Akester v Revenue and Customs Commissioners

Value added tax – Recovery of tax. The First-tier Tribunal (Tax Chamber)(the FTT) had erred in arriving at its decision that the taxpayer had not been entitled to claim a refund of VAT incurred by him on the construction of a cottage under the provisions of s 35 of the Value Added Tax Act 1994 (the DIY Builders Scheme) on the basis that the taxpayer had failed to satisfy the relevant conditions in Notes (2)(c) and (2)(d) to Group 5 of Sch 8 to that Act. The Upper Tribunal (Tax and Chancery Chamber) so held in allowing the taxpayer's appeal against the FTT's decision. Accordingly, the FTT's decision was set aside and the case was remitted to a differently constituted FTT.

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