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CRC v Noor, Upper Tribunal (Tax and Chancery Chamber)
The taxpayer applied in September 2009 to register for VAT from July 2009. He claimed input VAT on invoices that had been paid more than six months before his registration.
HMRC refused and the taxpayer appealed, saying the department’s advisory service had told him there was a three-year period for reclaiming input tax.
Allowing the taxpayer’s appeal, the First-tier Tribunal concluded the taxpayer had legitimate expectation that the VAT would be repaid. The Revenue appealed.
The Upper Tribunal ruled that the First-tier Tribunal had no jurisdiction over the taxpayer’s claim, based on legitimate expectation, to a repayment of VAT. It was a matter for judicial review.
Since the First-tier Tribunal’s jurisdiction was appellate, it had no general supervisory power over decisions made by HMRC.
The taxpayer’s appeal was dismissed.
