Metropolitan International Schools Limited v The Commissioners For Her Majesty’s Revenue And Customs [2019] EWCA Civ 156
Related Member(s): Eleni Mitrophanous
Related Practice Area(s): Tax Law, Public Law
Court: Court of Appeal (Civil Division)
This case discusses the interpretation of section 84(10) of the Value Added Tax Act 1994. The appellants (Metropolitan International Schools Ltd) argued that section 84(10) enabled them to advance a legitimate expectation claim in the context of appeals to the First-tier Tribunal rather than by way of judicial review.
However, the court held that there could be no question of section 84(10) applying where the previous HMRC decision “decision A” was not made until the second HMRC decision “decision B” was made. Therefore, the appeal was dismissed.
Eleni Mitrophanous was involved in this case.