KSM Henryk Zeman – Tribunal can consider ‘legitimate expectation’ arguments in VAT appeal

In KSM Henryk Zeman SP Zoo v HMRC [2021] UKUT 182 (TCC), the Upper Tribunal (UT) has ruled that the First-tier Tribunal (FTT) does have jurisdiction to consider the question of legitimate expectation in an appeal against an assessment to VAT.

Source: rpc.co.uk