United Kingdom Upper Tribunal (Tax and Chancery Chamber) 16 March 2016, [2016] UKUT 142 (TCC) (Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs)

[2016] UKUT 0142 (TCC) Appeal number: FTC/07/2015 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