The First-tier Tribunal has no general supervisory judicial review function, but can it consider public law arguments in appeals within its jurisdiction? In KSM Henryk Zeman SP Z.o.o. v HMRC, the Upper Tribunal said the FTT had jurisdiction to consider a legitimate expectation argument in a VAT case, relying on comments by the Court of Appeal in Beadle v HMRC. It had been thought that the UT in HMRC v Noor had limited the FTT’s public law jurisdiction. Uncertainty remains, but public law arguments should still be raised in the Administrative Court in tandem with an FTT appeal.
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The First-tier Tribunal has no general supervisory judicial review function, but can it consider public law arguments in appeals within its jurisdiction? In KSM Henryk Zeman SP Z.o.o. v HMRC, the Upper Tribunal said the FTT had jurisdiction to consider a legitimate expectation argument in a VAT case, relying on comments by the Court of Appeal in Beadle v HMRC. It had been thought that the UT in HMRC v Noor had limited the FTT’s public law jurisdiction. Uncertainty remains, but public law arguments should still be raised in the Administrative Court in tandem with an FTT appeal.
If you are not a subscriber, subscribe now to read this content.
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