Shields & Sons Partnership v The Commissioners for HM Revenue and Customs: [2016] UKUT 0142 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 16 March 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 15 February 2017

• Category: Tax
• Release date: 16 March 2016

Read the full decision in Shields & Sons Partnership v The Commissioners for HM Revenue and Customs: [2016] UKUT 0142 (TCC).

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

Published 15 February 2017