The Queen (on application of Metropolitan International Schools Ltd) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0407 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards on 30 December 2019.
Read the full decision in .
JUDICIAL REVIEW – HMRC and taxpayer agreeing method for determining proportion of taxpayer’s supplies that were standard-rated –HMRC exercise power to withdraw method – whether taxpayer had a legitimate expectation that arrangement would continue – permission to bring judicial review refused.
Published 30 December 2019