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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Shields & Sons Partnership v Revenue & Customs [2016] UKUT 142 (TCC) (6 March 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/142.html
Cite as: [2016] UKUT 142 (TCC)

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Shields & Sons Partnership v Revenue & Customs [2016] UKUT 142 (TCC) (6 March 2016)


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 – reference to Court of Justice for preliminary rulings

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/142.html