TAG Tax

Contact: Burgis & Bullock (Warwickshire, England)

Three VAT registered businesses have won their appeals against HMRC's requirement that they file their VAT returns online.

All of the appellants ran their own small businesses. Two of the appellants experienced disabilities which made it excessively difficult or impossible for them to use a computer. A third lived in a remote area of the country where broadband access was absent or unreliable. Three were of an age which made learning how to use a computer particularly difficult and they would have had to incur the cost of instructing an agent. They had all filed their VAT returns promptly and accurately on paper for many years.

Read the entire article.