Gore v Revenue & Customs [2014] UKFTT 904 (TC) (18 September 2014)

Gore v Revenue & Customs [2014] UKFTT 904 (TC) (18 September 2014)

The tribunal does not have jurisdiction under section 83(1)(p) VATA 1994 to supervise or review HMRC’s discretion to make a VAT assessment; its jurisdiction is limited to whether the assessment is correct as a matter of law, including whether it was made to best judgement. Arguments based on legitimate expectation...

Source-derived case information.

Citation
[2014] UKFTT 904
Parties
Appellant: Clare Gore; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
18 September 2014
Procedural Posture
VAT Assessment Appeal / Preliminary Issue on Tribunal Jurisdiction
Outcome
Appeal dismissed
Legal Topics
VAT Assessments, Tribunal Jurisdiction, Legitimate Expectation, Judicial Review
Tax Law Administrative Law VAT Assessments Tribunal Jurisdiction Legitimate Expectation Judicial Review

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Parties

Clare Gore

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Assessment Appeal / Preliminary Issue on Tribunal Jurisdiction

Legal Issues

  1. 1 Does the First-tier Tribunal have jurisdiction to consider HMRC’s discretion to make a VAT assessment under section 73(1) VATA 1994?
  2. 2 Can the tribunal consider arguments based on legitimate expectation in this context?

Ratio Decidendi

The tribunal does not have jurisdiction under section 83(1)(p) VATA 1994 to supervise or review HMRC’s discretion to make a VAT assessment; its jurisdiction is limited to whether the assessment is correct as a matter of law, including whether it was made to best judgement. Arguments based on legitimate expectation or the fairness of making the assessment must be pursued by judicial review.

Court Disposition

Appeal dismissed