Training program
- VAT rates
- – Standard rate, zero-rate, reduced rate and exemptions
- Place of supply rules
- – B2B general rule application, proving B2B status
- – B2C general rule application in the UK,
- – Land related services,
- – Establishment rules
- UK VAT invoicing rules – paper and electronic – issuing, retention, changes in value/consideration
- Tax point rules
- Claiming UK VAT
- – Recoverable/allowable input tax
- – Claiming via the return, claiming via the EU/13th
- – Directive claim systems in the UK
- Filling VAT returns
- – New “Making Tax Digital” system, deadlines, HM Revenue and Customs enquiries
- Paying VAT liabilities in the UK/receiving refunds
- Correcting VAT returns – mechanisms, penalties
- Other filing requirements and deadlines/methods
- Reverse charge mechanism
- Bad debt relief rules
- Issues with Brexit
- Case study
Lecturer
Ruth Corkin
Principal (Partner) Indirect Tax
Ruth has been involved with VAT for over 30 years. She started her VAT career as a Customs and Excise Officer in Essex and then moved into consultancy with a variety of well-known accountancy firms. She is well known in the VAT world and is the proud author of many articles and technical works.
She was responsible for the national training for VAT staff at manager level and below at Grant Thornton UK LLP and regularly presents educational seminars for one of the leading VAT training providers.
Training details
| Duration | 2 training sessions |
| Dates | 21 May 2024, hours 13:00 – 16:00 22 May 2024, hours 9:00 – 12:00 |
| Place | live on-line workshop |
| Language | English |
| Price | 440 EURO net + VAT/per participant |
| Discount | For registration until 18 March: / 10% – individual discount / 15% – group discount – 2 people or more |