.png)
.png)
13 October 2015
Neil Garrod (TC4537)
The taxpayer was a barrister and was prepared to file his VAT returns online. However he refused to tick a box on the government gateway to confirm he had read HMRC’s terms and conditions for online filing. As a result he had to submit paper VAT returns in 2012 and 2013 because without ticking the box he could not submit online returns. HMRC imposed a penalty for not filing online.
The taxpayer appealed saying HMRC had no legal basis for requiring him to read the terms and conditions and therefore the penalty was unlawful. He did not object to any specific term or condition because he had not read them. He objected to the imposition of any conditions and also the number of them saying they would be burdensome to read.
A...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
