FTTTx VAT – online filing – obligation to tick a box stating taxpayer had read HMRC’s terms and conditions for online filing – whether Tribunal had jurisdiction to consider whether lawful for HMRC to impose the obligation – yes – whether it was lawful – no – penalty for not filing online discharged
[2015] UKFTT 353 (TC)
Bailii
England and Wales
VAT, Taxes Management
Updated: 02 January 2022; Ref: scu.550560
