FTTTx VALUE ADDED TAX – preliminary issue – jurisdiction of the First-tier Tribunal – VAT assessment pursuant to section 73(1) VATA 1994 – appeal pursuant to section 83(1)(p) VATA 1994 – whether jurisdiction to consider HMRC’s discretion to make an assessment – legitimate expectation – no jurisdiction – appeal dismissed
[2014] UKFTT 904 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.536744