17th April 2024

TIMING

COURSE CODE

AP17A4

SPEAKER

Neil Owen

OBJECTIVES

This course covers a number of varied aspects of VAT where surprising or disconcerting outcomes can arise, some to the benefit of taxpayers, some where dangers lurk. Using case studies, it aims to draw attention to both the positive and the negative implications of the situations covered.  

WHO SHOULD ATTEND?

All practitioners who advise on VAT as well as accountants in business responsible for VAT.

TOPICS 

Areas covered will include:

• Registration and deregistration
• Disaggregation/business splitting
• Triangulation post-Brexit
• Capital goods scheme (purchase and later disposal of a property)
• Let property TOGCs
• The disapplication of the option to tax – connected parties and exempt use
• Supplies of staff and the paymaster arrangements
• The reverse charge in “imported” services and its effect on exempt companies

VENUE

This course will be available live online. You will be emailed the link to join two days before the course date.

DISTRICT

All

COURSE FEE

£100+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £60.00+VAT per place).