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Decision Number:	TC 04237
Appellant:	Neil Garrod
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Barbara MOSEDALE
Date Of Decision:	15/07/2015
Main Category:	VAT - OTHER
Main Subcategory:	Vat - other
Notes:	VAT – online filing – obligation to tick a box stating taxpayer had read HMRC’s terms and conditions for online filing – whether Tribunal had jurisdiction to consider whether lawful for HMRC to impose the obligation- yes – whether it was lawful – no – penalty for not filing online discharged
Decision(s) to Download:	TC04537.pdf