ALTERNATIVES TO ONLINE VAT RETURN FILING

摘要

R&C Brief 29/14 has been issued in respect of regulations for online filing of VAT returns. This makes the point that the vast majority of taxpayers are able to cope with online filing. However, it responds to the criticism made by the tribunal in a recent decision (L H Bishop Electrical Co Ltd A F Sheldon t/a Aztec Distributors [2013] UKFTT 522 (TC)) in which it was stated that limited access to alternatives, and the lack of any publicity of these alternatives, had been a breach of the human rights of the people concerned.