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.

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.

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