The Queen (on application of Metropolitan International Schools Ltd) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0407 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards on 30 December 2019.
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JUDICIAL REVIEW 鈥� HMRC and taxpayer agreeing method for determining proportion of taxpayer鈥檚 supplies that were standard-rated 鈥揌MRC exercise power to withdraw method 鈥� whether taxpayer had a legitimate expectation that arrangement would continue 鈥� permission to bring judicial review refused.
Updates to this page
Published 30 December 2019