When partners resign or retire from a partnership, the partnership agreement will normally govern their rights and responsibilities following their resignation. However, where the terms of their departure are not agreed, are they entitled to the value of...
Anyone who files a VAT return will know that for some time HM Revenue and Customs (HMRC) have insisted that these are filed online.
This presents particular challenges for the visually impaired, those who have difficulty using a keyboard and people who lack Internet access.
Recently, three taxpayers went to the Tax Tribunal to argue that HMRC’s online filing requirement breached their human rights. All have small businesses and a good record of VAT compliance. One lives in an area in which Internet access is problematic and the other two suffer from disabilities which make completing a VAT return online difficult.
The Tribunal agreed with the taxpayers and ruled that the requirement to file returns online without any alternative method being offered is unlawful.
More recently still, a couple with religious objections to the use of computers obtained the agreement of the Tribunal that they also had the right not to be compelled to file VAT returns online.
Accordingly, HMRC will have to ensure that those who cannot file online have an alternative means of so doing.
