In Le Bistingo Ltd v HMRC (TC02912 – 14 October) a company (L) lodged a purported appeal against a letter received from HMRC which stated that it was required to file its VAT return online. The tribunal struck out the appeal. Judge Mosedale held that the tribunal did not have jurisdiction under VATA 1994 s 83(1)(zc) to hear the dispute as HMRC had made no decision against which an appeal could lie. The requirement on the company to file VAT returns online to which the company objected was contained in secondary legislation (VAT Regulations SI 1995/2518 reg 25A(3) with effect from 1 April 2012) and applied directly without the need for any decision on the part of HMRC. HMRC’s letter was no more than notification to the company of its liability under the legislation. As the tribunal only had jurisdiction to entertain...
