https://www.bailii.org/uk/cases/UKFTT/TC/2024/TC09269.pdf has the report of Gregory Sewell’s recent VAT case. It illustrates two points I have posted about this week.
1 the legal nature of a static caravan, which he constructed. Was it a “building”? Sadly inconclusive due to botched grounds of appeal. Taxpayer as LIP.
2 The perils of JR and legitimate expectation and how far the FTT has jurisdiction to take cognisance of it and of public law points at large. HMRC gave blatantly misleading advice and was criticised at para 32 by the judge for “behaving in an objectionable way”. Their “litigator” said the taxpayer should have complained to them instead. Complain to the very person behaving thus? How very Russian Federation!
Jack Harper