Course description
Presented by expert speaker Gwen Ryder, this virtual classroom session is aimed at charities and their advisors who need to tackle the more complex aspects of VAT.
The session assumes a good understanding of the fundamentals of VAT, and many important topics will be discussed, such as grants and donations, recovering input tax, land and property, the VAT Capital Goods Scheme, the VAT reverse charge, and more.
Each of the topics covered will also feature case studies or exercises where possible.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
This virtual classroom session is aimed at charities and their advisors (accountants and lawyers) who need to tackle the more complex aspects of VAT as set out below.
Each of the topics covered will feature case studies or exercises where possible. This session assumes a good understanding of the fundamentals of VAT.
What You Will Learn
This live and interactive session will cover the following:
Grants and Donations
- Key points in determining the correct VAT liability
Recovering Input Tax
- Partial exemption and non business apportionment methods
Land and Property
- The zero rate for construction of charity buildings and calculating the value of the self supply caused by a change of use
- Disapplying a VAT Option to Tax to reduce VAT losses
The VAT Capital Goods Scheme
How to:
- Establish the ‘base line’
- Calculate adjustments
- Deal with disposals made within the adjustment period
The VAT Reverse Charge
- What is covered and the impact of the Wellcome Trust CJEU case
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...