LH Bishop Electrical Co Ltd A F Sheldon (T/A Aztec Distributors) v Revenue and Customs: FTTTx 30 Sep 2013

FTTTx VAT – regulations requiring online filing of VAT return and electronic payment of VAT – whether the tribunal had jurisdiction to consider in respect of online filing (a) HMRC’s alleged failure to exercise discretion or (b) lawfulness of regulations – whether tribunal had jurisdiction to consider consequential liability to make electronic payment – whether online filing regulations (a) a breach of the human rights of old or disabled people (b) a breach of EU law as disproportionate (c) a breach of human rights as requiring taxpayer to use (allegedly) unsafe means of payment – appeals of first three appellants allowed – fourth appellant’s appeal dismissed

[2013] UKFTT 522 (TC)


Updated: 22 November 2021; Ref: scu.516876