First Tier Tribunal (Tax Chamber) Juriisdiction, Indirect Tax, Judicial Review, Jurisdiction, Legitimate Expectation, Noor v Revenue and Customs, Tax Chamber, Upper Tribunal, VAT,  UKUT 071 (TCC)
*UPDATE* – Case not appealing
The First-tier Tribunal had no jurisdiction to consider a taxpayer’s claim for repayment of pre-registration VAT input tax based on the public law concept of legitimate expectation.
This decision makes the position in relation to claims of Legitimate Expectation much clearer – JR the correct route (and if in doubt both JR application and appeal to Tribunal with JR stayed pending appeal to preserve time limits)
You can get a copy of this important decision here