The First-tier Tribunal has no general supervisory judicial review function, but can it consider public law arguments in appeals within its jurisdiction? In KSM Henryk Zeman SP Z.o.o. v HMRC, the Upper Tribunal said the FTT had jurisdiction to consider a legitimate expectation argument in a VAT case, relying on comments by the Court of Appeal in Beadle v HMRC. It had been thought that the UT in HMRC v Noor had limited the FTT’s public law jurisdiction. Uncertainty remains, but public law arguments should still be raised in the Administrative Court in tandem with an FTT appeal.
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The First-tier Tribunal has no general supervisory judicial review function, but can it consider public law arguments in appeals within its jurisdiction? In KSM Henryk Zeman SP Z.o.o. v HMRC, the Upper Tribunal said the FTT had jurisdiction to consider a legitimate expectation argument in a VAT case, relying on comments by the Court of Appeal in Beadle v HMRC. It had been thought that the UT in HMRC v Noor had limited the FTT’s public law jurisdiction. Uncertainty remains, but public law arguments should still be raised in the Administrative Court in tandem with an FTT appeal.
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