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CJEU on VAT agricultural flat rate scheme

13 March 2018 / Julie Butler
Issue: 4639 / Categories: Comment & Analysis
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Don’t fence me in

KEY POINTS

  • The benefits of the agricultural flat rate scheme.
  • Its use as an alternative to normal VAT registration.
  • HMRC guidance placed a monetary limit on the benefit accruing from the scheme.
  • The European VAT Directive does allow the exclusion from the scheme of some categories of farmers.
  • The Court of Justice of the European Union confirmed the scheme can be used even if there is a substantial benefit.
  • The validity of the scheme must be considered on a macroeconomic scale by reference to all flat rate farmers.

With the complexities of Brexit being considered in depth by the farming community it is ironic that in Shields & Sons Partnership v HMRC [2017] C262-16 the Court of Justice of the European Union (CJEU) confirmed the VAT position of...

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