Decision Number: | TC 04359 |
Appellant: | Nicholas John Aspinall, Veronica Dolores Imelda Aspinall, Benjamin Aspinall and Graeme Aspinall t/a Oxford Retail Consultants |
Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Barbara MOSEDALE |
Date Of Decision: | 22/04/2015 |
Main Category: | VAT - APPEALS |
Main Subcategory: | Other |
Notes: | VAT – whether Tribunal has jurisdiction to consider legitimate expectations arising out of an alleged misdirection by an HMRC officer – no – appeal dismissed |