Nicholas John Aspinall, Veronica Dolores Imelda Aspinall, Benjamin Aspinall and Graeme Aspinall t/a Oxford Retail Consultants v Revenue & Customs (VAT - APPEALS : Other) [2015] UKFTT 162 (TC)

FTT-Tax
Nicholas John Aspinall, Veronica Dolores Imelda Aspinall, Benjamin Aspinall and Graeme Aspinall t/a Oxford Retail Consultants v Revenue & Customs (VAT - APPEALS : Other)
[2015] UKFTT 162 (TC)

Decision Number: TC 04359

Appellant: Nicholas John Aspinall, Veronica Dolores Imelda Aspinall, Benjamin Aspinall and Graeme Aspinall t/a Oxford Retail Consultants

Respondent: The Commissioners for Her Majesty's Revenue & Customs

Chairmen / Special Commissioners: Barbara MOSEDALE

Date Of Decision: 22/04/2015

Main Category: VAT - APPEALS

Main Subcategory: Other

Notes: VAT – whether Tribunal has jurisdiction to consider legitimate expectations arising out of an alleged misdirection by an HMRC officer – no – appeal dismissed