Angela Savin reviews the decision of the Upper Tribunal in Noor, and explains why we are back to where we were before Oxfam.
Since the High Court decision in HMRC v Oxfam [2010] STC 686 there has existed a state of confusion over the question of the First-tier Tribunal’s (FTT) jurisdiction to determine cases on the basis of public law arguments. Sales J’s suggestion that the VAT Tribunal had such jurisdiction took practitioners by surprise and the authorities since then have struggled both with the question of what Oxfam had decided if anything and how that should be applied if at all. In HMRC v Abdul Noor [2013] UKUT071 (TCC) Warren J (the president of the Upper Tribunal) and Judge Bishopp (president of the FTT) have clarified the position and we are now back where we once thought we were before Oxfam.
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Angela Savin reviews the decision of the Upper Tribunal in Noor, and explains why we are back to where we were before Oxfam.
Since the High Court decision in HMRC v Oxfam [2010] STC 686 there has existed a state of confusion over the question of the First-tier Tribunal’s (FTT) jurisdiction to determine cases on the basis of public law arguments. Sales J’s suggestion that the VAT Tribunal had such jurisdiction took practitioners by surprise and the authorities since then have struggled both with the question of what Oxfam had decided if anything and how that should be applied if at all. In HMRC v Abdul Noor [2013] UKUT071 (TCC) Warren J (the president of the Upper Tribunal) and Judge Bishopp (president of the FTT) have clarified the position and we are now back where we once thought we were before Oxfam.
...
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