Tales of the unexpected:

VAT case studies with outcomes good and bad

26th February 2024

£145+VAT

3 CPD Hours

120 Days Access

Course outline

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, this course 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.

Course content 

  • Registration and deregistration
  • Disaggregation/business splitting
  • 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
  • Other topical tips and traps

Course speaker

This course is presented by: Neil Owen

Neil Owen is an independent consultant, speaker and occasional writer.  He has worked exclusively in VAT for nearly forty years, initially working for Customs & Excise and entering professional practice in 1990.  A Fellow of the CIOT and an Associate of the Institute of Indirect Taxation, he is also a Fellow of the British Institute of Agricultural Consultants.  He was for ten years the National Secretary of the VAT Practitioners Group and for six the editor of the book, CCH VAT Planning.  Neil is an experienced and enthusiastic lecturer, with an unusual reputation for making VAT interesting.

How long is this course?

One day – from 9.30am - 12:30pm

Course location and cost

Our high-quality programmes are delivered virtually and face-to-face for your convenience.

Swindon

Non-members - £145 + VAT

Online members - £108 + VAT

Full members – FREE

Online

Live via webcast

Non-members - £145 + VAT

Online members - FREE

Full members – FREE

If you would like to find out about accessing cost-effective training for you and your team through our membership programme, you can learn more here.

Recording of live sessions: A recording will be available 2-3 days after the course and will automatically be sent to those who attended the live online webcast.  The recording will also be available upon request for venue attendees.