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A Noor v HMRC

In A Noor v HMRC (TC01209 – 10 June) 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 SI 1995/2518 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 First-tier Tribunal accepted N’s evidence and allowed his appeal. Judge Brooks held that the National Advice Service had given N a ‘legitimate expectation’ that he could reclaim the tax in question.

Why it matters: This is an important victory for the taxpayer on the subject of ‘legitimate expectation’.

The principle was aired...

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