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UT rules FTT had jurisdiction to consider legitimate expectation in VAT appeal (KSM Henryk Zeman Sp Z.o.o v HMRC)

Published on: 18 August 2021
Published by a LexisNexis Tax expert

Table of contents

  • Why it matters
  • Case details

Article summary

Tax analysis: In KSM Henryk Zeman Sp Z.o.o v HMRC, the Upper Tribunal (UT) held that the First-tier tribunal (FTT) did have jurisdiction to consider the question of legitimate expectation in an appeal against an assessment to VAT.

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