British Tribunal Requires Conscience Exemption From Online VAT Filing

In Blackburn v. Commissioners for Her Majesty's Revenue & Customs, (UKFTT, Oct. 2, 2013), Britain's first Tier Tribunal ruled that British tax authorities should have granted an exemption from the requirement to make VAT filings online to a Seventh Day Adventist Couple who operated a beekeeping business. They must be allowed to file a paper return instead. Graham and Abigail Blackburn do not use computers, the Internet, TV or mobile phones because of their personal religious beliefs that these devices seduce people away from righteousness, even though the Seventh Day Adventist Church does not ban their use.  The Tribunal judge concluded that the requirement in Sec. 3 of the Human Rights Act requiring legislation to be read in a way that is compatible with the European Convention on Human Rights requires the grant of an exemption.  Failure to do so would infringe the Blackburns' right under Sec. 9(1) of the ECHR to freely manifest their religion or beliefs. BBC News reported on the decision yesterday.