The Deloitte VAT School Schedule

Session
1. VAT Fundamentals: Mechanics of VAT Fundamentals - What is a supply?; Consideration; Taxable/exempt supplies; Supply of goods/services - What is business?; Taxable person VAT Liability - Mixed vs. Composite supplies Consideration - Disbursements; Connected persons; Barter transactions; Contractual matters; Neither supplies of goods or services
2. Supply Issues: Time of Supply - VAT Invoicing; BDR Place of Supply of Goods - Dispatches; Acquisitions; Distance sales; Admin; Imports; Exports; Customs Duty Place of Supply of Services - Reverse Charge; Customer in business; Establishment
3. Input Tax Deduction and Recovery: Deducting Input Tax - What is input tax?; Who can claim it?; When can you claim it?; What evidence is needed? Partial Exemption - Attribution of input tax; Residual input tax; The Standard Method; Other aspects of Partial Exemption inc. special methods; Capital Goods Scheme VAT Registration, VAT Admin
4. VAT Practicalities: Making Tax Digital for VAT - Digital submission of VAT returns; Digital links; Digital records Dealing with HMRC - Structure of VAT Law; The role of HMRC; Decisions; Appeals; Penalty regime; SAO/risk Land and Property - Freehold; Leasehold; Option to Tax; Disapplication; Inducements/incentives; Assignments; Dilapidations - Anti-avoidance; Time of supply; TOGCs Current developments.

To register your interest for a future course, please complete the short form below. Once we have sufficient demand, we will contact you with details and potential dates for you to confirm your availability. We will then finalise the course details and ask for your confirmation of attendance.

Register your interest

After completing your purchase the process is as follows:

• You will receive an order acknowledgement via email.
• A VAT invoice will be sent by the UK Deloitte Finance Team within approx. 7 - 10 working days.
• Course joining instructions will be sent out within 2 weeks of the event start date with confirmation of the event agenda, venue location and timings.

Please note:

• The Deloitte Store does note accept AMEX cards.
• International purchases are subject to the UK VAT rate of 20%

For administrative assistance regarding the registration process please email Deloitte Store Customer Services.