Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs.

Core Citations

WORK EXPRESSION OF

• Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs.

This document cites

• Value Added Tax Act 1994
• Customs and Excise Management Act 1979
• Value Added Tax Regulations 1995
• Value Added Tax (Flat-rate Scheme for Farmers) (Designated Activities) Order 1992
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01



See all quotations

• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Treaty establishing the European Community