VAT: Agricultural Flat-rate Scheme – whether the Appellant’s certificate to use the scheme can lawfully be withdrawn on the basis of protection of the revenue – yes; Regulation 206(1)(i) VAT Regulations 1995 and Articles 295 to 302 of Council Directive 2006/112/EC
[2014] UKFTT 944 (TC)
Bailii
England and Wales
VAT, Agriculture
Updated: 22 December 2021; Ref: scu.537683
