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VAT Part 2- Complex Aspects and New Developments


Those wanting to learn about the more complex areas of VAT, and to gain an update on changes as they occur in all of the above areas.

Learning Objectives

This course covers the more complex aspects of VAT, highlighting problem areas and recent developments in matters of practice, and EU and UK legislation. It assumes, as prior knowledge, topics covered on VAT Part 1 – An Introduction to UK VAT with which it can be combined to form a two-day programme. It is also an ideal introduction to our whole day VAT courses on International Services, Partial Exemption, and Land, Property and Construction.

Course Content

VAT legislation and appeals

  • Sources of law and information
  • Interaction between EU and UK VAT legislation
  • Rules of interpretation
  • The VAT and duties appeal system

Supply, consideration and valuation

  • Place of supply of goods- where the tax falls due
  • Single or multiple supply?
  • Barter transactions and consideration in kind
  • Gifts of goods
  • The artificial prices rule
  • Awards and rewards
  • Supplies to staff and salary sacrifice
  • Loans of assets
  • Goods or services used for a private or non-business purposes

Introduction to international services

  • The possibilities for relief from standard rate VAT
  • General Rule services (B2B and B2C)
  • Other place of supply rules
  • Imported services and the Reverse Charge

VAT traps in commercial property transactions

  • Standard rated and exempt supplies of land and property
  • The VAT option to tax and disapplications
  • The VAT capital goods scheme

An introduction to partial exemption

  • The key principles
  • The basis of direct attribution
  • “Residual input tax”
  • The de minimis limit
  • Standard and special methods and the “over-rides”
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Online Courses

You may prefer an online course if you are looking for a flexible and cost-effective solution. Online courses allow you to study at your own pace, at a time that suits you.

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