KSM Henryk Zeman SP Z.o.o. v The Commissioners for HM Revenue and Customs [2021] UKUT 0182 (TCC)
Upper Tribunal Tax and Chancery decision Mr Justice Adam Johnson and Judge Charles Hellier 4 August 2021
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VAT – appeal under s83(1)(p) against assessment. Whether taxpayer had legitimate expectation that it was not liable to VAT, whether FTT had jurisdiction to consider issue of legitimate expectation on such an appeal.
Published 10 August 2021