The Queen (on application of Metropolitan International Schools Ltd) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0407 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Richards on 30 December 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 30 December 2019

• Category: Tax
• Release date: 30 December 2019

Read the full decision in The Queen (on application of Metropolitan International Schools Ltd) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0407 (TCC).

JUDICIAL REVIEW – HMRC and taxpayer agreeing method for determining proportion of taxpayer’s supplies that were standard-rated –HMRC exercise power to withdraw method – whether taxpayer had a legitimate expectation that arrangement would continue – permission to bring judicial review refused.

Published 30 December 2019