Upper Tier Tax Tribunal - KSM v HMRC

In the Upper Tier Tax Tribunal Adrian Eissa QC, instructed by Gary Bromelow of Saunders Solicitors Limited, successfully argued that the First Tier Tax Tribunal does have jurisdiction to apply public law principles, including that of legitimate expectation, to VAT assessments made under section 83(1)(p) of the VAT Act 1994. 

Based on previously decided cases, HMRC argued that no such jurisdiction existed  but on this important point, the Upper Tier Tax Tribunal accepted the submissions of Adrian Eissa QC. In doing so they declined to follow the earlier reported case of Gore v HMRC [2014] UKFTT 908, in which the FTT decided expressly that it did not have jurisdiction to adjudicate on a legitimate expectation argument under section 83(1)(p).

Read the full judgment here.