by Hilary Bevan

• Qualifying conversions
• Renovation or alteration
• Qualifying services
• Building materials

by Sarah Kay

• Introduction
• Motor cars
• Input tax block
• VAT costs

by Angela Bedi

• Liability
• Taxable turnover
• Planning
• Penalties

by Angela Bedi

• Error or adjustment?
• Correction methods
• Restrictions
• Penalties

by Hilary Bevan

• What are academies?
• VAT registration
• Non-business income
• Business income

by Sarah Kay

• Introduction
• Conditions
• Making a claim
• Obligations of debtor

by Sarah Kay

• Importance
• Basic tax point
• Actual tax point
• Special rules

by Tim Palmer

• Buying company cars
• Tuition fees
• Property
• Other issues

by Sarah Kay

• Introduction
• RCP
• Construction
• Sale

by Angela Bedi

• Basic concepts
• Exceptions
• Imported services
• OSS scheme

by Angela Bedi

• Overview
• Composite supplies
• Multiple supplies
• Apportionment methods

by Hilary Bevan

• Zero rating
• Meaning of ‘in the course of construction’
• Qualifying services
• Building materials

by Hilary Bevan

• Option to Tax
• CGS condition
• Occupation condition
• Use condition

by Hilary Bevan

• TOGC
• Standard rated properties
• Property businesses
• Notable cases

by Keith Gordon

• Overview
• Tribunal approach
• Challenging decisions
• The Morrisons case

by Sarah Kay

• Introduction
• Hospitality of any kind
• Provided for free
• Not provided to an employee

by Angela Bedi

• Zero rated supplies
• Standard rating
• Nature of supply
• TOMS

by Hilary Bevan

• Option to tax
• OTT permission
• Automatic permission
• Non-automatic permission

by Hilary Bevan

• Introduction
• Disclosed agents
• Undisclosed agents
• Conclusion

by Meg Wilson

• Overview
• Late filing penalties
• Late payment penalties
• Interest

by Sarah Kay

• Properly chargeable
• Attributable to taxable supplies
• Not blocked
• Evidence held

by Angela Bedi

• Background
• Reduced rating
• Temporary zero rating
• Case law

by Sarah Kay

• Introduction
• By taxable person
• Supplied to him
• Business purpose

by Angela Bedi

• What is it?
• Taxpayer responsibility
• Minimising the risk
• Potential consequence

by Julie Clift

• When they are issued
• Calculation
• Appeals
• Interest

by Sarah Kay

• Introduction
• Place of supply
• Accounting for EU VAT
• Imports

by Angela Bedi

• Basic Position
• UK VAT liability
• Online marketplaces
• Additional considerations

by Angela Bedi

• Implications
• Legislation
• The Fisher test
• Current position

by Sarah Kay

• Introduction
• Repairs and maintenance
• Road fuel
• Electric vehicles

by Julie Clift

• Completing a return
• Filing and payment
• Error correction
• Penalties

by Sarah Kay

• Introduction
• Motor car
• Input tax block
• VAT costs

by Angela Bedi

• Identify liability
• Establish taxable turnover
• New requirements
• Planning opportunities

by Julie Clift

• Importance of timing
• The basic tax point
• The actual tax point
• When special rules apply

by Sarah Kay

• Introduction
• Conditions
• Making a claim
• Obligations of debtor

by Angela Bedi

• Basic concepts
• Exceptions
• Imported services
• OSS scheme

by Julie Clift

• Overview
• Annual account scheme
• Cash accounting scheme
• Flat-rate small businesses

by Sarah Kay

• Introduction
• Imports into GB
• Import taxes
• Northern Ireland

by Sarah Kay

• Introduction
• Exports from GB
• Evidence
• Northern Ireland

by Angela Bedi

• Identify
• Distinguish
• Assess
• Consider