VAT and International Services
Course
In City of London
Description
-
Type
Workshop
-
Location
City of london
-
Class hours
6h
-
Duration
1 Day
This course explores all the VAT rules for all international services supplied from the UK to customers anywhere in the world and the impact of importing services from outside the UK, to give the delegate a sound grasp of all aspects. As UK legislation is driven by EU legislation, any changes caused by Brexit will be incorporated live when the course is run. A good knowledge of the basic rules of VAT is assumed.
Facilities
Location
Start date
Start date
About this course
It is intended for anyone responsible for the VAT affairs of an organisation which supplies or receives services to or from customers outside the UK, or which does work abroad, and their advisers.
Reviews
Subjects
- B2C
- International
- Taxation
- EU Law
- European Law
- VAT
- Law
- Customer Manager
- Tax
- VAT management
- VAT and International Services
- Capital Goods
- Reverse Charge
- Foreign VAT
Teachers and trainers (1)
Gwen Ryder
Teacher
Gwen has been a VAT and customs duty specialist and lecturer for her entire career. She worked in H M Customs (now HM Revenue and Customs) for 9 years before joining the “Big 5”. She subsequently became the VAT and Customs Partner in a top 20 firm, and then formed her own consultancy practice in 2003. Gwen is an Associate of, and former examiner for, the Institute of Indirect Tax, and a member of the Customs Practitioners Group and The VAT Practitioners Group.
Course programme
The General Rule
- For B2C and B2B supplies and the precise meaning of these terms
- The importance determining where your client “belongs”
- Business Establishments and Fixed Establishments – decisions and case law
- Proving business status
Exceptions to the General Rule and simplifications available
- Services related to land
- Cultural, artistic, sporting, scientific, educational and exhibition services (B2C)
- Valuation and work on goods (B2C)
- Short term hire of means of transport
- Hotels, catering and admissions to events
- VAT registration and simplifications in other Member States
The Impact of the Reverse Charge
- Services affected
- Reporting requirements
- Tax points
The Tour Operators Margin Scheme (TOMS)
The Effective Use and Enjoyment Rules
- What is covered
- Place of supply for B2C services from 1 January 2015 and the Mini One Stop Shop (MOSS)
Recovering Foreign VAT – the system for EU and non-EU claimants
Future Changes
VAT and International Services