Tribunal considers its jurisdiction to determine questions of public law, human rights and EU law in the context of VAT online filing | Practical Law

Tribunal considers its jurisdiction to determine questions of public law, human rights and EU law in the context of VAT online filing | Practical Law

The First-tier Tribunal has held that section 83(1)(zc) of the Value Added Tax Act 1994 gives the tribunal jurisdiction to consider the lawfulness of HMRC's decision to require taxpayers to file their VAT returns online. However, it does not give the tribunal jurisdiction to adjudicate on whether HMRC had unlawfully failed to exercise a discretion. (L H Bishop Electrical Co Ltd A F Sheldon t/a Aztec Distributors v HMRC [2013] UKFTT 522.)

Tribunal considers its jurisdiction to determine questions of public law, human rights and EU law in the context of VAT online filing

by Practical Law Tax
Published on 30 Oct 2013
The First-tier Tribunal has held that section 83(1)(zc) of the Value Added Tax Act 1994 gives the tribunal jurisdiction to consider the lawfulness of HMRC's decision to require taxpayers to file their VAT returns online. However, it does not give the tribunal jurisdiction to adjudicate on whether HMRC had unlawfully failed to exercise a discretion. (L H Bishop Electrical Co Ltd A F Sheldon t/a Aztec Distributors v HMRC [2013] UKFTT 522.)