The measure

The Government is to consult on new legislation to clarify the circumstances in which HMRC will allow alternative ways for businesses to file VAT returns for those businesses that cannot or will not file them online.

Who will be affected?

VAT registered organisations that are unable to file VAT returns online.

When?

2014

Our view

The First-tier Tribunal recently decided a case concerning HMRC's requirement that taxpayers file their VAT returns online from April 2010.

The judge found that HMRC's online filing requirement was a breach of the appellants' human rights and was unlawful under EU law. This measure is HMRC's response to the Tribunal's decision.




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