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:  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
Release date: 14 February 2013
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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