All Things VAT - 2024 Virtual Conference
|Learn Live||expert panel||5||Update|
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.
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
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
3.15-4.15pm: Claiming VAT Charged as Input Tax
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.