This course provides an update on important changes in VAT that have happened in the preceding year or are expected in the coming months.  Significant cases and changes in HMRC policy or law will be covered, with a pointer to potential problem areas for clients.

Content:

• Covid-19 VAT policy announcements and procedural changes
• VAT issues in an economic downturn
• Credit adjustments: new rules
• Zero-rating of printed matter and e-publications
• Short-term letting of dwellings built for sale
• Brexit and MTD: updates and latest
• Construction sector reverse charge
• Error corrections and VAT enquiries: HMRC practice
• Private tuition, summer camps/holiday clubs and other current topics
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Neil Owen is an independent consultant, speaker and occasional writer. He has specialised exclusively in VAT since 1984, when he joined HM Customs & Excise as a VAT officer. He entered professional practice in 1990, working for regional accountancy firms in the Thames Valley and Solent areas, before establishing his own VAT consultancy practice in 2007. Neil is a Fellow of the Chartered Institute of Taxation, an Associate of the Institute of Indirect Tax, and a Fellow of the British Institute of Agricultural Consultants. He was previously National Secretary of the VAT Practitioners Group and general editor of the annual book, CCH VAT Planning. He is also a former editor of the CIOT journal, Tax Advisor.