Session 1: 9.30–11.00

The VAT treatment conundrum of export of services

This subject can be pretty complex, and it’s always worth a recap of the rules starting at the basics in order to aid understanding.

Hence in addition to thinking about what an export of services actually is for these purposes, we will also think about the term place of supply and what that means before we move on to:

• the three stages for determining the VAT treatment of an export of services
• the default VAT treatment for an export of services
• special rules - what are they and how do they work?
• VAT treatment of some of the more common special rules including real life scenarios
• interaction with other countries rules
• when is a consultant not a consultant?
• invoicing requirements
• reverse charge.

Session 2: 12.00–13.30

VAT update

Follow us into the world of VAT in 2024 so far, where we’ll explore any changes that have taken place, and delve into some recent case law and think about the issues these cases brought up.

This session will also focus on VAT registration and artificial separation of business otherwise known as disaggregation given the recent increase in the VAT registration threshold.

Session 3: 14.30–16.00

VAT recovery restrictions

To claim VAT as input tax or not to claim, that is the question. Input VAT recovery has a number of restrictions, some more straightforward than others.

In this session we’ll look at the different restrictions and how they apply practically.

• Private use v Non-Business - what is the difference and how do these restrictions work?
• Exemption
• Capital Goods Scheme
• Employee expenses

Once purchased you'll be able to access the AAT Learning Portal where you'll have 12 months from the date to access the learning materials. AAT Learning Portal allows you to view all the courses you've purchased in one place, monitor your latest training activity and create goals to help you achieve your training aims.

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