Shields and Sons Partnership v The Commissioners for HM Revenue and Customs:[2017] UKUT 0504 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 21 December 2017.
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VAT 鈥� Flat rate scheme for farmers 鈥� whether Art 296.2 of the Principal VAT Directive (Council Directive 2006/112/EC) provides an exclusive regime as to when farmers can be excluded from the flat rate scheme 鈥� whether farmers who are found to be recovering substantially more as a member of the Flat Rate Scheme than they would if they were registered for VAT constitute a category for the purposes of Art 296.2.
Updates to this page
Published 21 December 2017