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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Metropolitan International Schools Ltd, R. (on application of) v Revenue and Customs: [2019] UKUT 407 (TCC) (30 December 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/407.html
Cite as: [2020] BVC 523, [2019] UKUT 407 (TCC), [2020] STC 241
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The Queen (on application of Metropolitan International Schools Ltd) v Revenue and Customs: [2019] UKUT 407 (TCC) (30 December 2019)
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.
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