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Shields & Sons v HMRC

Exclusion from the flat-rate scheme

In Shields & Sons v HMRC (Case C-262/16) (28 June 2017) Advocate General Szpunar opined that HMRC could not exclude from the farmers flat-rate scheme those farmers who could recover substantially more under the scheme than outside it.

Shields & Son was a partnership which ran a farm. It had been covered by the common flat-rate scheme for farmers since the tax year 2004/05. In that tax year the reimbursement which Shields & Sons received by way of flat-rate compensation corresponded in principle to the amount of VAT which that undertaking would have been entitled to recover as a taxpayer operating under the normal arrangements. In subsequent years however those amounts began to vary significantly and HMRC revoked the certificate authorising Shields & Sons to participate in the flat-rate...

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