In the Scottish case of A & R Robertson & Black v HMRC (TC02848 – 5 September) a firm of solicitors objected to being required to submit online returns and repeatedly submitted returns on paper. HMRC imposed penalties on the basis that the paper returns were not valid returns. The firm appealed. The First-tier Tribunal dismissed the appeal. Judge Sheppard observed that the firm had used email to contact the tribunal but appeared to have been determined to avoid submitting VAT returns by means of an electronic return system’. The use of an electronic return system was required by the VAT Regulations SI 1995/2518 reg 25A(3).
Why it matters: The First-tier Tribunal upheld HMRC’s contention that the submission of electronic VAT returns was mandatory and that a paper VAT return was not a valid...
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In the Scottish case of A & R Robertson & Black v HMRC (TC02848 – 5 September) a firm of solicitors objected to being required to submit online returns and repeatedly submitted returns on paper. HMRC imposed penalties on the basis that the paper returns were not valid returns. The firm appealed. The First-tier Tribunal dismissed the appeal. Judge Sheppard observed that the firm had used email to contact the tribunal but appeared to have been determined to avoid submitting VAT returns by means of an electronic return system’. The use of an electronic return system was required by the VAT Regulations SI 1995/2518 reg 25A(3).
Why it matters: The First-tier Tribunal upheld HMRC’s contention that the submission of electronic VAT returns was mandatory and that a paper VAT return was not a valid...
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