The issue in Oxfam v HMRC [2010] STC 686 was whether following the change in the VAT treatment of voluntary donations received by a charity as a result of the decision in Church of England Children's Society v Commissioners of Revenue and Customs [2005] STC 1644 HMRC was nevertheless bound to continue to apply the method previously agreed between HMRC and Oxfam for recovery of input VAT.
Oxfam's arguments were based both on contract and the principle of legitimate expectation. On the public law point Oxfam protected its position by issuing judicial review proceedings in the High Court which were then stayed pending the VAT Tribunal hearing. When the substantive issue was appealed to the High Court the two arguments were considered together. Due to lack of detrimental reliance ...
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The issue in Oxfam v HMRC [2010] STC 686 was whether following the change in the VAT treatment of voluntary donations received by a charity as a result of the decision in Church of England Children's Society v Commissioners of Revenue and Customs [2005] STC 1644 HMRC was nevertheless bound to continue to apply the method previously agreed between HMRC and Oxfam for recovery of input VAT.
Oxfam's arguments were based both on contract and the principle of legitimate expectation. On the public law point Oxfam protected its position by issuing judicial review proceedings in the High Court which were then stayed pending the VAT Tribunal hearing. When the substantive issue was appealed to the High Court the two arguments were considered together. Due to lack of detrimental reliance ...
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