FTT rejects 'legitimate expectation' claim in VAT case
In Abbey Group Limited v HMRC [2026] TC10048, the First Tier Tribunal (FTT) found it lacked jurisdiction to determine a legitimate expectation claim against a VAT assessment. Even if it had, the FTT considered that the argument would have failed, as it was not unfair for HMRC to depart retrospectively from an officer's statement that had been relied on by the taxpayer, confirming recoverability of input tax.
