VAT updates
Available on these dates:
You can book this course by using the booking form above. The booking will be confirmed by e-mail.
Course contents
VAT update
This course covers recent changes in VAT and will be tailored to general accountancy practice requirements. The course covers: New legislation – Budget changes – Case law – Tribunal decisions – New EU VAT rules – VAT-planning points – HMRC approach to compliance visits. The exact contents are set about four weeks before the course date and are shown on www.smarttraining.co.uk
The course on 21 October in Bolton will cover:
- International services
- Registration
- Flat rate scheme
- Liability of supply
- Input tax issues
- Partial exemption issues
4 October York and 20 October Kendal courses cover
- Update on recent developments and Finance Act
- Full update on new penalty, HMRC powers regime & VAT visits
- Registration & deregistration traps
- Problems and pitfalls with the Flat rate scheme
- VAT issues when recharging expenses
- Selling goods on the Internet
- Problems with VAT and cars
- Option to tax – implications of forgetting to tell HMRC
- Reclaiming VAT on overseas expenses
- Imports – entries on VAT return & VAT registration problem
- Dealing with VAT errors
- Mixed supplies - Partial exemption – input tax apportionment
- Transfer of a going concern
- Plus other topical issues
