Revenue and Customs Commissioners v Noor.  BVC 1,571
 UKUT 71 (TCC).
Upper Tribunal (Tax and Chancery Chamber).
Warren J, Judge Colin Bishopp.
Decision released 14 February 2013.
VAT – Whether First-tier Tribunal had jurisdiction to consider legitimate expectation to recover pre-registration input tax on supply of services – No – Decision of First-tier Tribunal allowing taxpayerʼs appeal reversed.
The First-tier Tribunal (FTT) had no jurisdiction, when dealing with a VAT appeal, to consider a taxpayer’s claims to recover pre-registration input tax on a supply of services based on the public law concept of ‘legitimate expectation’.