JUDICIAL REVIEW – HMRC and taxpayer agreeing method for determining proportion of taxpayer’s supplies that were standard-rated – HMRC exercise power to withdraw method – whether taxpayer had a legitimate expectation that arrangement would continue – permission to bring judicial review refused.
Citations:
[2019] UKUT 407 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 October 2022; Ref: scu.646064