St Mary Magdalene College In The University of Cambridge v Revenue and Customs: FTTTx 27 Oct 2011

FTTTx INPUT TAX – Partial exemption – Capital expenditure – Subsequent claim for input tax not claimed under operation of special method based on the ‘CVCP Guidelines’ for universities and colleges – Whether CVCP method excludes capital expenditure – No
LEGITIMATE EXPECTATIONS – Breach of policy – Whether First-tier Tribunal has authority to determine appeal on legitimate expectation grounds – No – Whether in any event Appellant had a legitimate expectation – No

Citations:

[2011] UKFTT 680 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 September 2022; Ref: scu.449629