HMRC lost the tax appeal Aztec Distributors & Others  UKFTT 522 because the law was unfair in forcing online filing regardless and so discriminated against the elderly, disable or persons with bad internet connections. Ironically the Tribunal found despite HMRC having a concession it was no use since they did not publish it. As a result reg.25A in the VAT Regulations 1995 has been amended by SI 2014/1497 to allow exemptions from electronic filing in limited circumstances. But this just tidies-up an unfair gap in the law, the normal and default position is still electronic filing.
Tax Barrister, Accountant