An extended review of the new rules which come into effect on 1 October 2019 and which represent the biggest VAT issue for the construction sector if not ever then certainly since 2002 when the reduced rate provisions were introduced.  Topics covered will include:  

• When it applies
• When it does not apply
• How it works
• How to invoice
• The implications for subcontractors
• The implications for main contractors
• The implications for “end users”
• The effect on Flat Rate Scheme businesses
• Other ramifications of the change

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.