The Queen (on application of Metropolitan International Schools Ltd) v The Commissioners for HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judge | Judge Richards |
| Neutral Citation | [2019] UKUT 0407 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,30 December 2019 |
| Date | 30 December 2019 |
| Published date | 30 December 2019 |
[2019] UKUT 0407 (TCC)
Appeal number: UTJR/2019/002
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
UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
THE QUEEN
on the application of
METROPOLITAN INTERNATIONAL SCHOOLS LTD
Claimant
-and-
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE & CUSTOMS
Defendants
Sitting in public at The Royal Courts of Justice, Strand, London on 5 December 2019
James Ramsden QC and Conrad McDonnell, instructed by Reynolds Porter
Chamberlain LLP, for the Claimant
Eleni Mitrophanous, instructed by the General Counsel and Solicitor to HM Revenue and
Customs, for the Defendants
© CROWN COPYRIGHT 2019
TRIBUNAL
JUDGE JONATHAN RICHARDS
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