Gary Barnett and Craig Kirkham-Wilson (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.
Legitimate expectation and VAT appeals
The question whether a taxpayer may rely on a public law defence (such as legitimate expectation) in the context of a statutory VAT appeal has a long and troubled history. Most notably the High Court and later Upper Tribunal reached opposite conclusions in relation to this question in the cases of Oxfam v HMRC [2009] EWHC 3078 and HMRC v Noor [2013] UKUT 71 both concerning appeals under VATA 1994 s 83(1)(c) in relation to the amount of input VAT available for credit. The Upper Tribunal (UT) has now revisited this question in KSM Henryk Zeman v HMRC [2021] UKUT 182 in the context of an appeal under s 83(1)(p) against an assessment under VATA 1994 s 73.
The case itself concerned supplies of...
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Gary Barnett and Craig Kirkham-Wilson (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.
Legitimate expectation and VAT appeals
The question whether a taxpayer may rely on a public law defence (such as legitimate expectation) in the context of a statutory VAT appeal has a long and troubled history. Most notably the High Court and later Upper Tribunal reached opposite conclusions in relation to this question in the cases of Oxfam v HMRC [2009] EWHC 3078 and HMRC v Noor [2013] UKUT 71 both concerning appeals under VATA 1994 s 83(1)(c) in relation to the amount of input VAT available for credit. The Upper Tribunal (UT) has now revisited this question in KSM Henryk Zeman v HMRC [2021] UKUT 182 in the context of an appeal under s 83(1)(p) against an assessment under VATA 1994 s 73.
The case itself concerned supplies of...
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:
