This was an application for a Judicial Review following the VAT Tribunal’s holding that it could not hear the Appellant’s appeal. It concerned the application of certain guidelines issued by the Commissioners to the Committee of Vice-Chancellors and Principals of Universities in the United Kingdom and the extent to which they could be relied upon by a particular university. Greenwich Property Limited succeeded in showing that it had a “legitimate expectation” before the Administrative Court and its application for Judicial Review was therefore allowed.

Hugh McKay, instructed by the Solicitor of Customs & Excise, for the Respondent