The devil’s in the detail by Les Howard, partner in, a specialist VAT practice based in Cambridgeshire

A recent tribunal case shed some light on legitimate expectation, writes Les Howard.

Legitimate expectation takes many forms, from a statement on the HMRC website or a Google search, to ‘legal advice’ from a mate in the pub!

So, having been assured that VAT is not due on a particular transaction, how should you respond if a HMRC enquiry reaches a different conclusion?

The Upper Tier Tribunal gave some thought to this question in the case of KSM Henryk Zeman SP Z.o.o. (KSM). The substantive issue concerned the place of supply of the installation of a boiler and KSM’s consequential obligation to register for VAT in the UK.

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