Last month we reported that HMRC had published the outcome of its consultation on electronic filing, including draft amendments to the Value Added Tax Regulations 1995 (SI 1995/2518). The consultation had followed the findings of the First-tier Tribunal in L H Bishop Electric Company Ltd1,that the regulations resulted in an unjustified interference with the appellants’ Convention rights.
Amendments to the regulations have now been made, in substantially the same form as the draft amendments previously published. The regulations allow for a new form of electronic return system (telephone filing), the use of which will be restricted to specified categories of taxpayers that are authorised to use it.
For the regulations click here