16 March 2016

UT Decision: Shields & Sons Partnership v HMRC

VAT-Flat rate scheme for farmers- whether Art 296.2 of the Principal VAT Directive (Council Directive 2006/112/EC) provides and 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 member of the Flat Rate Scheme than they would be if they were registered for VAT constitute a category for the purposes of Art 296.2-reference to Court of Justice for preliminary rulings.
Michael Thomas instructed by Croner Group Ltd, for the Appellant.
To see the approved Decision click here.