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)).