Problems filing VAT returns on-line? Human Rights Act to the rescue!
Just over two years ago almost all VAT registered businesses found them-selves obliged to file VAT returns on-line. Completing the familiar green paper VAT return was no longer an option!
While most adapted to the change fairly easily, for a minority – those without access to a computer or those without a broadband connection, for example – this presented a real problem. Aggrieved traders took their case to a tribunal and, in one particular case, the Judge ruled that UK law failed to take account of a person’s ability to comply on account of:
- Computer illiteracy (linked to age)
- Remoteness of location
It also ruled that this was a breach of the European Convention on Human Rights.
HM Revenue and Customs Brief 29/14, issued last week, announces changes to the regulations which will allow businesses to file by telephone where they can show that it is not reasonably practicable to file online or, if that too is impracticable, to file paper returns.
If you are affected by this, and think you may be eligible to apply for exemption from online filing, please contact our VAT partner Roger Troughton on 01900 603623 or email to firstname.lastname@example.org or speak to your usual contact in the firm.