The KSM decision offers some glimmers of hope to those who think the FTT should have jurisdiction to consider incidental public law issues, write Clara Boyd and Catherine Robins (Pinsent Masons).
The Upper Tribunal (UT) has recently revisited the vexed question of whether the First-tier Tribunal (FTT) has jurisdiction to hear public law arguments in VAT appeals in the case of KSM Henryk Zeman SP Z.o.o. v HMRC [2021] UKUT 182 (TCC).
In the tax context a public law argument is one that even though tax may strictly be due it should not be payable because HMRC has exceeded its powers or breached its duty of fairness such as where statements made by HMRC have given the taxpayer a legitimate expectation that they will not be taxed in a particular way.
Public law arguments must usually be raised by way of judicial review (JR)....
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The KSM decision offers some glimmers of hope to those who think the FTT should have jurisdiction to consider incidental public law issues, write Clara Boyd and Catherine Robins (Pinsent Masons).
The Upper Tribunal (UT) has recently revisited the vexed question of whether the First-tier Tribunal (FTT) has jurisdiction to hear public law arguments in VAT appeals in the case of KSM Henryk Zeman SP Z.o.o. v HMRC [2021] UKUT 182 (TCC).
In the tax context a public law argument is one that even though tax may strictly be due it should not be payable because HMRC has exceeded its powers or breached its duty of fairness such as where statements made by HMRC have given the taxpayer a legitimate expectation that they will not be taxed in a particular way.
Public law arguments must usually be raised by way of judicial review (JR)....
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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