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Shields & Sons Partnership v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 March 2016
VAT flat rate scheme for farmers
The taxpayer a family farming partnership in Northern Ireland farmed beef cattle.
In May 2004 it joined the VAT flat rate scheme. In October 2012 HMRC cancelled the taxpayer’s flat rate scheme certificate on the ground that the partnership obtained a much greater net benefit under the scheme than it would under normal VAT registration (Notice 700/46).
The First-tier Tribunal dismissed the taxpayer’s appeal and the matter progressed to the Upper Tribunal which had to consider two issues:
- an exclusivity issue – whether Art 296.2 of the Principal VAT Directive which permits a member state to exclude from the scheme ‘certain categories of farmers’ provided an exclusive regime as to when taxpayers could be excluded from the flat rate scheme; and
- a categories issue – whether the exclusion of the taxpayer...
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