In Nicholas John Aspinal and others v HMRC [2015] UKFTT 162 (22 April) the FTT found that it had no jurisdiction to consider legitimate expectation.
The appellants had made supplies to a university which they had treated as exempt. HMRC considered that VAT should have been charged. The appellants conceded that the supplies could not have been exempt as they had not been made by an eligible body. However the appellants’ case was that Mr Aspinal had been informed by an HMRC officer that the supply was exempt as it was in respect of medical research. This was wrong. They therefore claimed that they had a legitimate expectation that the supply would be treated as exempt.
The FTT observed that it does have the authority to consider legitimate expectation in some cases where HMRC has lawfully exercised its powers such...
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:
In Nicholas John Aspinal and others v HMRC [2015] UKFTT 162 (22 April) the FTT found that it had no jurisdiction to consider legitimate expectation.
The appellants had made supplies to a university which they had treated as exempt. HMRC considered that VAT should have been charged. The appellants conceded that the supplies could not have been exempt as they had not been made by an eligible body. However the appellants’ case was that Mr Aspinal had been informed by an HMRC officer that the supply was exempt as it was in respect of medical research. This was wrong. They therefore claimed that they had a legitimate expectation that the supply would be treated as exempt.
The FTT observed that it does have the authority to consider legitimate expectation in some cases where HMRC has lawfully exercised its powers such...
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:
