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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Shields and Sons Partnership v Revenue and Customs (VAT : Flat rate scheme for farmers) [2017] UKUT 504 (TCC) (21 December 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/504.html Cite as: [2017] UKUT 504 (TCC) |
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Shields and Sons Partnership v Revenue and Customs (VAT ) [2017] UKUT 504 (TCC) (21 December 2017)
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.
A HTML version of this file is not available click here or view below the pdf version : 504.pdf
