Three appellants supported by the Low Incomes Tax Reform Group (LITRG) have won their appeal against HMRC’s requirement that they file their VAT returns online. Tribunal says mandatory online filing for VAT is discriminatory. In a ground-breaking decision, the judge held that the regulations which required online filing of VAT returns without providing exemptions for older people, those with disabilities or those living in parts of the country too remote for broadband access, were in breach of the appellants’ human rights and were unlawful under EU law.