Legitimate expectation in the tribunal

In Noor, as expected, the Upper Tribunal has decided that the VAT Tribunal does not have the supervisory jurisdiction needed to decide public law arguments, effectively overruling Oxfam. Taxpayers with a judicial review case will have to continue to take two sets of proceedings, one in the Administrative Court and one in the First-tier Tribunal. The Upper Tribunal has also given us a reminder that even where HMRC gives wrong advice, that is not sufficient to compel HMRC to honour the advice given, if to go back on its advice would not constitute an abuse of HMRC’s power.