Since 1 April 2012, all businesses must file their VAT returns online. However, the FTT decided in LH Bishop Electrical Co Ltd A F Sheldon t/a Aztec Distributors [2013] UKFTT 522 that the failure of the VAT Regulations, SI 1995/2518, to take account of a person’s ability to comply (on account of age, disability, computer illiteracy or location) was a breach of the European Convention on Human Rights.
The FTT also held that telephone filing was an unlawful concession which had not been properly publicised and, as such, its availability to certain businesses could not cure the human rights breach.
HMRC consequently published consultation document VAT: Amendments to legislation – assistance with electronic filing of VAT returns on 20 December 2013. This suggested legislating for telephone filing as an alternative form of online filing for certain taxpayers, for whom HMRC accepted that it was not reasonably practicable to file online. The closing date for responses was 14 February 2014.
HMRC has now published responses to the consultation and confirmed that paper filing will remain an option for minority of businesses.
Since 1 April 2012, all businesses must file their VAT returns online. However, the FTT decided in LH Bishop Electrical Co Ltd A F Sheldon t/a Aztec Distributors [2013] UKFTT 522 that the failure of the VAT Regulations, SI 1995/2518, to take account of a person’s ability to comply (on account of age, disability, computer illiteracy or location) was a breach of the European Convention on Human Rights.
The FTT also held that telephone filing was an unlawful concession which had not been properly publicised and, as such, its availability to certain businesses could not cure the human rights breach.
HMRC consequently published consultation document VAT: Amendments to legislation – assistance with electronic filing of VAT returns on 20 December 2013. This suggested legislating for telephone filing as an alternative form of online filing for certain taxpayers, for whom HMRC accepted that it was not reasonably practicable to file online. The closing date for responses was 14 February 2014.
HMRC has now published responses to the consultation and confirmed that paper filing will remain an option for minority of businesses.
