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.
Read the full decision in .
VAT – Flat rate scheme for farmers – 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 – 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.
Published 21 December 2017