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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) >> KSM Henryk Zeman SP Z.o.o. v Revenue and Customs [2021] UKUT 182 (TCC) (4 August 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/182.html
Cite as: [2021] UKUT 182
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KSM Henryk Zeman SP Z.o.o. v Revenue and Customs [2021] UKUT 182 (TCC) (4 August 2021)
VAT - appeal under s83(1)(p) against assessment. Whether taxpayer had legitimate expectation that it was not liable to VAT, whether FTT had jurisdiction to consider issue of legitimate expectation on such an appeal.
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