All Things VAT - 2024 Virtual Conference

Introduction

Chaired by Gwen Ryder, this live broadcast conference with a panel of leading experts offers a comprehensive update as to the current hot topics in this fast-moving area from VAT in the digital world to VAT fraud and more.

Each session will provide a full opportunity for questions and answers.

Conference Agenda

This live and interactive 5 hour conference will cover the following:

10am-11am: Business/Non-Business VAT

Chair: Gwen Ryder

This session will cover:

• Why does the categorisation matter?
• Where are we now?
• Tracing VAT case Law and HMRC guidance through to 2023, including; Lord Fisher; Sveda; Longridge; Wakefield
• HMRC Business Briefs and the current 'two step' approach

Morning Break

11:10am-12:10pm: Update of Recent VAT issues

Kevin Hall, Wright Hassall

In this session, Kevin will provide an update regarding recent VAT issues.

Touching on a number of areas that include:

• Property and construction
• Rule changes in 2023 (eg option to tax, new penalties, etc)
• Insolvent businesses and potential pitfalls
• VAT in the digital world; developments with cross-border supply rules since Brexit (including Northern Ireland as a solution and new EU plans)
• A recent case on the VAT rules for food

12:10pm-1:10pm: The Latest Cases

Waqar Shah, Kingsley Napley LLP

In this session Waqar will be discussing the latest VAT cases, in addition to the following:

• Fenix (last referral to the CJEU from the UK) - an online platform accounting for VAT on amounts paid by subscribers
• GE Aircraft Engine Services - vouchers dispute relating to a staff recognition scheme

Break for lunch

2-3pm: Latest on VAT Fraud

Hammad Baig, 33 Bedford Row Chambers

In this session, Hammad will be present a roundup of principles established by Kittel and Ablessio, including the following:

• Latest examples and types of VAT fraud
• Indicators of VAT fraud
• Kittel principle
• Ablessio principle and VAT deregistration

Afternoon break

3.15-4.15pm: Claiming VAT Charged as Input Tax

Gwen Ryder

This should be simple. Why is this still an issue?

This session will include:

• Exploring the key cases along the way, e.g. Redrow, through to Airtours and Preasto Consulting
• The key factors needed to claim correctly

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.