Why 2021 was ‘the teaser year’, by Etienne Wong (Old Square Tax Chambers).
In KSM Henryk Zeman SP Z.o.o. [2021] UKUT 182 the taxpayer invoked the principle of legitimate expectation seeking to rely on a letter it had previously received from HMRC telling it there was no requirement for it to register for VAT (and thus no obligation to account for VAT on supplies it was about to make). The Upper Tribunal (UT) took little time to decide the letter from HMRC did not create a legitimate expectation. That was sufficient to dispose of the appeal; there was no need for it to consider the second question raised but it did anyway.
The second question was whether the First-tier Tribunal (FTT) had jurisdiction to consider the legitimate expectation argument at all.
The UT reviewed key cases in the area and concluded that although the FTT did...
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:
Why 2021 was ‘the teaser year’, by Etienne Wong (Old Square Tax Chambers).
In KSM Henryk Zeman SP Z.o.o. [2021] UKUT 182 the taxpayer invoked the principle of legitimate expectation seeking to rely on a letter it had previously received from HMRC telling it there was no requirement for it to register for VAT (and thus no obligation to account for VAT on supplies it was about to make). The Upper Tribunal (UT) took little time to decide the letter from HMRC did not create a legitimate expectation. That was sufficient to dispose of the appeal; there was no need for it to consider the second question raised but it did anyway.
The second question was whether the First-tier Tribunal (FTT) had jurisdiction to consider the legitimate expectation argument at all.
The UT reviewed key cases in the area and concluded that although the FTT did...
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:
