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Latest Tolley VAT Update Lectures

Tolley VAT Update January 2025

Tolley VAT Update January 2025 Lectures

Health services supplied to local authorities
Funding provided by government agencies
Unperformed services
Private schools – Issues on registration
Private schools – Ongoing issues
Output VAT on caravans and removable contents
Voluntary price control scheme
Order for costs
Land with foundations of residential housing structures
VAT on cladding remediation work
Where is a supply of services?
International supplies of goods
VAT in the Digital Age (ViDA)
Recovery on goods supplied free of charge
Group administration services
Other input tax problems
Other registration rules
Payments and returns
Penalties
Appeals

Tolley VAT Update January 2025 Lectures

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January 2025

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January 2025

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January 2025

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Latest Tolley VAT Update Lectures

Tolley VAT Update October 2024

Tolley VAT Update October 2024 Lectures

Special investment funds
Private school fees - Core provisions
Private school fees - VAT registration guidance
Private school fees - Income and expenditure guidance
Food or not food?
Wigs or not wigs?
Prompt payment discounts
Agency
Vouchers
Plan bundles
Compulsory purchase
Transfer to a company
Fulfilment house
Legal fees
Grouping application rejected
Intra group supplies
Other registration rules
Penalties
Appeals
Guidance for compliance

Tolley VAT Update October 2024 Lectures

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October 2024

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October 2024

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October 2024

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Latest Tolley VAT Update Lectures

Tolley VAT Update June 2024

Tolley VAT Update July 2024 Lectures

Share subscription in kind
Credit card fees
Cosmetic medicine again
Online gambling
Large marshmallows
NHS supplies
Dips
TOMS
Football agents
Definition of a charity
Vouchers – single or multi-purpose?
Charging electric vehicles
Free of charge supplies
Fixed establishment
Abusive practice
Sale of shares in subsidiary
Intra-group supplies
Continuous supplies
Records and assessments
Penalties and appeals

Tolley VAT Update July 2024 Lectures

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June 2024

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June 2024

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June 2024

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Latest Tolley VAT Update Lectures

Tolley VAT Update March 2024

Tolley VAT Update April 2024 Lectures

Grant-funded education
Disbursements
Exemptions
Zero rating of food
No separate supply
Self-supply charge
Hospital car parking
Option to tax practicalities
Construction industry scheme
Fixed establishment
Inward processing relief
Evidence of export
IOSS
Low value consignment relief
European rules
Standard method override
Other input tax issues
Group registration
Other registration rules
Assessments, penalties and appeals

Tolley VAT Update April 2024 Lectures

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March 2024

These Lecture notes contain additional information pertinent to the Lectures. Downloading and reading Lecture notes counts towards your CPD target.

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March 2024

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March 2024

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Latest Tolley VAT Update Lectures

Tolley VAT Update January 2024

Tolley VAT Update January 2024 Lectures

01 Refer a friend scheme
02 Free gift
03 Loan administration services
04 Fund management consultation
05 Online dispensing
06 Disposal of the remains of the dead
07 Broadcast theatre
08 Philanthropic purpose
09 Chocolate biscuits
10 Intra-group support services
11 Land and construction
12 Fuel and plant hire
13 Agency
14 Northern Ireland second-hand payment scheme
15 Serviced apartments
16 DIY claims
17 Supply of interactive streaming
18 Imports without charge
19 Special method dispute
20 Grouping dispute
21 Assessments, penalties and appeals
22 Force of law

Tolley VAT Update January 2024 Lectures

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January 2024

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January 2024

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January 2024

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Latest Tolley VAT Update Lectures

Tolley VAT Update September 2023

Tolley VAT Update October 2023 Lectures

01 Public levy
02 Payment for no-shows
03 More than one activity
04 Not insurance
05 Investment gold
06 Healthcare
07 Margin scheme
08 Scope of TOMS
09 Private hire vehicles
10 Another TOMS dispute
11 Change of contracts not enough
12 Private use
13 Legitimate expectation
14 Expired end-use certificate
15 European rules
16 Intention to make supplies
17 Sale of shares in subsidiary
18 Other registration rules
19 Payments and returns
20 Assessments, penalties and appeals

Tolley VAT Update October 2023 Lectures

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September 2023

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September 2023

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September 2023

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Latest Tolley VAT Update Lectures

Tolley VAT Update July 2023

Tolley VAT Update July 2023 Lectures

01 Education arguments
02 Fundraising exemption
03 Beverages
04 Installation of energy saving materials
05 Deposit return schemes
06 TOMS
07 Cars for parts
08 Goods or services
09 Land or equipment
10 Permission option
11 DIY claim - goods and services
12 Sports agent
13 Fixed establishment
14 European rules
15 Free PPE
16 MTIC
17 Self-service
18 Offset in reclaims
19 Assessment time limits
20 Default surcharge
21 Withdrawn ruling
22 Freezing order
23 Hardship
24 PLNs
25 Strike-out application

Tolley VAT Update July 2023 Lectures

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July 2023

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Download Lecture Index PDF

July 2023

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July 2023

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Latest Tolley VAT Update Lectures

Tolley VAT Update March 2023

Tolley VAT Update April 2023 Lectures

00 Introduction
01 Uncertain consideration
02 Local authority leisure services
03 Closely related to education
04 Digital newspapers
05 Cereal bars
06 Illegality and zero rating
07 Insulated roofs again
08 Temporary reduced rate
09 Value shifting consultation update
10 Prompt payment discounts
11 Contracted-out services
12 Supplies through electronic platforms
13 Negative margins
14 New guidance for VAT on second-hand motor vehicles
15 Circularity
16 Charitable building
17 Consultancy services
18 Zero rating conditions
19 Windsor framework
20 Group input tax
21 Input tax disallowed
22 Historic claim
23 Grouping and time of supply
24 Repayment interest
25 Penalties

Tolley VAT Update April 2023 Lectures

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March 2023

These Lecture notes contain additional information pertinent to the Lectures. Downloading and reading Lecture notes counts towards your CPD target.

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Download Lecture Index PDF

Download Lecture Index PDF

March 2023

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March 2023

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Latest Tolley VAT Update Lectures

Tolley VAT Update January 2023

Tolley VAT Update January 2023 Lectures

01 NHS Trust car parks
02 Works performed by public authorities
03 Off-street parking overpayment subject to VAT
04 Loan sub-participations
05 Medical services connected with insurance policy
06 Umbrella company did not supply exempt medical care
07 Best judgement not applied
08 UBER settles all outstanding VAT claims
09 Vouchers purchased from a Harrods concession
10 Retail vouchers given away free to employees
11 Option to tax notifications
12 Domestic reverse charge technical guidance updated
13 Updated guidance on village halls and similar buildings
14 Altering place of supply of services
15 Trader support service extended
16 Strict compliance obligations of IPR
17 Cross-border sales of luxury vehicles
18 Holistic approach over the recipient of a supply
19 Reclaim of input tax by purchaser
20 Sale and leaseback agreement was a VAT invoice
21 Obligation to adjust VAT recovered if intended supplies not made
22 Entitlement to refuse input tax claim whilst claim verified
23 Evidence to support a claim to recover VAT
24 VAT refund when a supplier in liquidation
25 Journalist can access skeleton arguments

Tolley VAT Update January 2023 Lectures

Download Lecture Notes PDF

Download Lecture Notes PDF

January 2023

These Lecture notes contain additional information pertinent to the Lectures. Downloading and reading Lecture notes counts towards your CPD target.

Download Lecture notes PDF
Download Lecture Index PDF

Download Lecture Index PDF

January 2023

These Lecture index contains additional information pertinent to the Lectures.

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January 2023

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Latest Tolley VAT Update Lectures

Tolley VAT Update October 2022

Tolley VAT Update October 2022 Lectures

00 Introduction To Dean Wootten
01 Establishing Identity of Electronic Service Supplier
02 Exemption Card Handling Fee Additional Consideration
03 Exemption Payment Services with Corporate Group
04 Zero-Rating Private Ambulance Service
05 Zero-Rating Mega Marshmallows Not Confectionery
06 Lower Rate Conservatory Roofing
07 Computation Matters Subway Franchises
08 Compound And Multiple Primary Healthcare
09 Charities And Clubs The New Business Test
10 Other Supply Problems Invoicing a Non-Resident Landlord
11 Other Supply Problems Influencers and Barter Transactions
12 Land and Property Exemption Hiring Sports Pitches
13 Developers and Builders Substantial Redevelopment
14 Input Tax Claims on Land Restoration of Village Hall
15 Other Land Problems Break Fee on Lease
16 International Supplies of Goods Importing Under the CDS
17 Inputs - Economic Activity Contribution in Kind
18 Inputs - Who Receives the Supply No Valid Invoice
19 Inputs - Non-Business Use Free Safety Testing
20 Other Input Tax Transactions Connected to Fraud
21 Repayment Claims Credit Notes Never Repaid
22 Assessments Time-Barred
23 Assessments Overseas Online Marketplace Traders
24 Penalties And Appeals Changes to Penalties and Interest

Tolley VAT Update October 2022 Lectures

Download Lecture Notes PDF

Download Lecture Notes PDF

October 2022

These Lecture notes contain additional information pertinent to the Lectures. Downloading and reading Lecture notes counts towards your CPD target.

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Download Lecture Index PDF

Download Lecture Index PDF

October 2022

These Lecture index contains additional information pertinent to the Lectures.

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October 2022

This quiz attracts a 30 minute CPD record.

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Reed Elsevier
Reed Elsevier