[2013] 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’.

Facts

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