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VAT filing review follows human rights ruling

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HMRC has invited comments by 14 February on steps to ensure that the law enables all VAT-registered businesses to file returns online using an approved means of electronic communication; that HMRC’s guidance for businesses having difficulty in filing online is clear; and that ‘appropriate options’ are available.

The review follows the FTT decision in LH Bishop Electrical Co Ltd and others v HMRC (TC 2910) that a failure of the VAT regulations to take account of factors, including computer-illiteracy because of age, was a breach of the European Convention on Human Rights.

Issue: 1199
Categories: News , Indirect taxes , VAT