All Things VAT 2025 Virtual Conference

Introduction

All Things VAT is a virtual conference chaired by Gwen Ryder, offering practical insights into key areas of VAT practice. The programme features five focused sessions, including topics such as input tax claims, recent case law, judicial review in VAT disputes, Kittel challenges, and VAT in the public sector. Designed for those working in private practice and in-house, this conference provides up-to-date analysis and guidance on some of the most important VAT issues currently facing practitioners.

Conference Agenda

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

10am-11am: Claiming Input Tax Correctly - Why Are There Still Issues?

Gwen Ryder, BA (Hons) CTA, Freeman of the WCOTA

There is a logic to the process of claiming input tax correctly. There is legislation, and lots of case law. This should be straight forward, but seemingly not. This session looks at what issues arise, and why.

• The logic to correct claims
• All the steps
• Legislation
• The case law
• The most relevant through the years to current
• Practical points
• VAT invoices - all the requirements
• Circumstances in which no invoice is needed
• Pro forma invoices and requests for payment
• Import VAT
• Invoices addressed to employees - acceptable or not?
• ‘Blocked’ input tax
• Late claims and error disclosure

Morning Break

11:10am-12:10pm: Round Up of the Top VAT Cases of the Year

Waqar Shah, Head of Tax Disputes & Investigations, Kingsley Napley LLP

This session will provide a comprehensive summary of the most significant VAT cases from the past year, highlighting key rulings, trends, and legal developments.

It will examine the impact of these decisions on VAT practice and consider lessons that can be learned and applied to other VAT disputes.

12:10pm-1:10pm: VAT and Judicial Review

Roderick Cordara

This session will explore the role of judicial review in VAT disputes, examining when and how it can be used to challenge decisions made by HMRC. It will cover the key principles, procedural considerations, and recent case law developments, highlighting the circumstances in which judicial review is appropriate compared to tribunal appeals. Attendees will gain practical insights into the strategic use of judicial review in VAT matters and the potential risks and benefits involved.

Break for lunch

2-3pm: A Queen’s Gambit? How to Navigate a Kittel Challenge

Dilpreet Dhanoa

The Kittel principle remains a highly relevant and frequently litigated issue in VAT law, particularly where HMRC alleges fraud within supply chains. With recent tribunal decisions continuing to refine how the knowledge test is applied, legal professionals must stay on top of developments. This topic is especially important for practitioners advising clients on due diligence, defending Kittel-based challenges, or navigating risks in high-fraud sectors such as technology and construction.

Afternoon break

3:15-4:15pm: VAT and the Public Sector

Denis Edwards

This session will explore the complex and often misunderstood VAT landscape as it applies to the public sector. Delegates will gain insight into how VAT affects local authorities, government departments, and other public bodies, including common challenges around partial exemption, funding arrangements, and outsourced services. Featuring practical examples and recent developments, the session will provide clarity on key issues and offer guidance to help both private practice and in-house teams navigate this specialised area of VAT.

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.