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*UPDATE* – Case not appealing

Legitimate Expectation 

The First-tier Tribunal had no jurisdiction to consider a taxpayer’s claim for repayment of pre-registration VAT input tax based on the public law concept of legitimate expectation.

This decision makes the position in relation to claims of Legitimate Expectation much clearer – JR the correct route (and if in doubt both JR application and appeal to Tribunal with JR stayed pending appeal to preserve time limits)

[2013] UKUT 071 (TCC) 

You can get a copy of this important decision here