The Commissioners for HM Revenue and Customs v Abdul Noor: [2013] UKUT 071 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 14 February 2013.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
14 February 2013

Read the full decision in The Commissioners for HM Revenue and Customs v Abdul Noor: [2013] UKUT 071 (TCC).

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 taxpayer’s appeal reversed.

Published 1 December 2016