United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Abdul Noor FTC/67/2011 [2013] UKUT 71 (TCC) (14 February 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/71.html
Cite as: [2013] UKUT 71 (TCC)

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HMRC v Abdul Noor FTC/67/2011 [2013] UKUT 71 (TCC) (14 February 2013)

"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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