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Tribunal confirms jurisdiction to determine legitimate expectation issue in VAT appeal
Practical Law UK Legal Update 2-506-5009 (Approx. 5 pages)
Tribunal confirms jurisdiction to determine legitimate expectation issue in VAT appeal
by PLC Tax
| Published on 15 Jun 2011 |
The First-tier Tribunal has confirmed that it has jurisdiction to determine legitimate expectation issues in VAT appeals (Noor v HMRC [2011] UKFTT 349 (TC)).
The Upper Tribunal reversed this decision on appeal: see Legal update, First-tier Tribunal has no jurisdiction to determine legitimate expectation issue in VAT appeal (Upper Tribunal).