First-tier Tribunal has no jurisdiction to determine legitimate expectation issue in VAT appeal (Upper Tribunal) | Practical Law

First-tier Tribunal has no jurisdiction to determine legitimate expectation issue in VAT appeal (Upper Tribunal) | Practical Law

The Upper Tribunal has decided that the First-tier Tribunal (FTT) has no jurisdiction to determine legitimate expectation issues in VAT appeals, reversing the FTT's decision in Noor v HMRC [2011] UKFTT 349 (TC) (HMRC v Noor [2013] UKUT 71 (TCC)).

First-tier Tribunal has no jurisdiction to determine legitimate expectation issue in VAT appeal (Upper Tribunal)

by PLC Tax
Published on 26 Feb 2013
The Upper Tribunal has decided that the First-tier Tribunal (FTT) has no jurisdiction to determine legitimate expectation issues in VAT appeals, reversing the FTT's decision in Noor v HMRC [2011] UKFTT 349 (TC) (HMRC v Noor [2013] UKUT 71 (TCC)).