Legitimate Expectation.

In an important decision, Noor, the Upper Tier Tribunal (UTT) has ruled that the First Tier Tribunal (FTT) does not have jurisdiction in regards to the public law concept of “legitimate expectation” as this is a matter for remedy by judicial review.

HMRC will no doubt refer to this case regularly in the future, when a taxpayer feels that they have been given misleading advice from HMRC, despite all the relevant facts being given. Frustratingly this decision was on a case for a relatively small sum (£4,000) and involved a taxpayer that did not have the resources to have legal representation. The UTT noted in their decision that the lack of counter argument meant their ‘decision may not, therefore, be as persuasive as it might be, although as a matter of precedent it will be binding on the FTT”.