Market leading insight for tax experts
View online issue

Rotberg, the FTT and legitimate expectation

Speed read

In Rotberg, the FTT decided that, in direct tax appeals, the tribunal’s jurisdiction is limited to considering the application of the tax provision in question, in this instance TMA 1970 s 50(6), and does not extend to legitimate expectation.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.