Whether the Tribunal has jurisdiction to hear legitimate expectation arguments is not clear; it was suggested in Oxfam that it does, but subsequent cases have expressed doubts. Taxpayers should nonetheless be encouraged by other cases which suggest alternative, but similar arguments that are well within the Tribunal’s jurisdiction.
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Whether the Tribunal has jurisdiction to hear legitimate expectation arguments is not clear; it was suggested in Oxfam that it does, but subsequent cases have expressed doubts. Taxpayers should nonetheless be encouraged by other cases which suggest alternative, but similar arguments that are well within the Tribunal’s jurisdiction.
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