Legitimate expectations
Additional evidential requirements
Commentary –
Indirect Tax Reporter ¶1-500
Expectation to its detriment
Commentary –
Indirect Tax Reporter ¶1-500
Generally
Commentary –
Indirect Tax Reporter ¶3-545
HMRC's conduct
Commentary –
Indirect Tax Reporter ¶61-030
;
Indirect Tax Reporter ¶62-900
Input tax apportionment, application of approved method
Jurisdiction of Tribunal
Commentary –
Gordon on Tax Appeals 2.1.3
Pre-registration input tax
Extra-statutory concession
Tribunal's jurisdiction
Principle, tribunal's jurisdiction
Legal certainty
Principles of proportionality
Protection
Commentary –
Indirect Tax Reporter ¶1-500(8)
;
Indirect Tax Reporter ¶3-545
;
Indirect Tax 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 –
Indirect Tax Reporter ¶1-500
Tribunal may consider
Commentary –
Indirect Tax Reporter ¶62-200
Zero-rating