Introduction to VAT Risk and Opportunities

By the end of this workshop participants will have consolidated their knowledge of some key areas of VAT that were initially explored in the ‘Introduction to VAT’ and ‘VAT issues for Trainees’ modules, whilst also gaining an understanding of some of the more advanced VAT topics that can frequently be encountered when completing and reviewing VAT returns.   

This module includes discussion of a range of VAT topics and considers them in the context of completing and reviewing a VAT return.   The topics will include:  

• VAT registration 
•  Input tax recovery 
•  Compliance penalty regime 
• Partial exemption 
• Land & property - the option to tax 
• The Capital Goods Scheme 
• Transfer of a Going Concern 

The content for online courses predating 2024 may vary.