Additional evidential requirements

Commentary – VAT Reporter ¶1-500

Expectation to its detriment

Commentary – VAT Reporter ¶1-500

Generally

Commentary – VAT Reporter ¶3-545

HMRC's conduct

Commentary – VAT Reporter ¶61-030 ; VAT Reporter ¶62-900

Input tax apportionment, application of approved method

Case Law – Oxfam v Revenue and Customs Commissioners. [2010] BVC 108

Pre-registration input tax

Extra-statutory concession

Case Law – Argyll House Developments, Petitioner. [2010] BVC 1,037

Tribunal's jurisdiction

Case Law – Revenue and Customs Commissioners v Noor. [2013] BVC 1,571

Principle, tribunal's jurisdiction

Legal certainty

Case Law – Traum EOOD v Direktor na Direktsia Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Case C-492/13) [2014] BVC 46

Principles of proportionality

Case Law – Traum EOOD v Direktor na Direktsia Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Case C-492/13) [2014] BVC 46

Protection

Commentary – VAT Reporter ¶1-500(8) ; VAT Reporter ¶3-545 ; VAT Reporter ¶61-030
Case Law – Elmeka NE v Ipourgos Ikonomikon (Joined Cases C-181/04 to C-183/04). [2009] BVC 139 ; Gemeente Leusden & Anor v Staatssecretaris van Financiën (Joined Cases C-487/01 and C-7/02). [2006] BVC 740 ; Stichting v Staatssecretaris van Financiën (Case C-376/02). [2008] BVC 25 ; Traum EOOD v Direktor na Direktsia Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Case C-492/13) [2014] BVC 46

Tribunal jurisdiction

Commentary – VAT Reporter ¶1-500

Tribunal may consider

Commentary – VAT Reporter ¶62-200

Zero-rating

Case Law – Corkteck Ltd v Revenue and Customs Commissioners. [2009] BVC 378