Three small business owners have won an appeal against HMRC’s requirement that all VAT returns are filed online. The requirement was deemed to breach their human rights and EU law. The business owners were unable to file the returns online due to disability and lack of any computer skills. According to the Low Incomes Tax Reform Group (LITRG), which supported the case, all three had previously filed their returns accurately and on time. Anthony Thomas, Chairman of the LITRG, said HMRC must give older and disabled people an alternative means of complying with their tax obligations, such as paper-based filing.
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