HMRC v Noor

The Upper Tribunal has allowed HMRC’s appeal in HMRC v Noor (Upper Tribunal – 18 February). A trader (N) registered for VAT in 2009. In his first return he reclaimed input tax on services which he had received more than six months before the date of registration. HMRC rejected the claim by virtue of VAT Regulations reg 111. N appealed contending that he had previously telephoned HMRC’s National Advice Service and had been told that that there was a three-year period for reclaiming input tax. The Upper Tribunal upheld HMRC’s rejection of N’s claim. Warren J held that ‘parliament did not intend to confer a judicial review on the VAT tribunal or the First-tier Tribunal’ and that the First-tier Tribunal ‘does not have jurisdiction to give effect to any legitimate expectation which (N) may be able to establish in relation...