Lecture Archive

October 2010 Update

• Click on the lectures below to see the critical VAT changes in the quarter to October 2010.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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	Lecture List October 2010 Introduction Local Authority Parking Shoots for Director (FREE DEMO) Penalties in Contract Internet Intermediaries Rank Go To Europe Financial Supplies (FREE DEMO) More Healthcare Problems Sporting Shooting Samples Compound and Multiple Supplies Joint Employment Contracts Reverse Charge Extension Sale of Repossessed Cars Seasonal Pitches Reverse Assignment Residential and Charitable Use Buildings Reduced Rate Refused DIY Claims International Services International Goods 8th Directive Claims Abuse of rights? Loyalty Points Partial Exemption Bad Debt Claims Frauds and Carousels Repayment Claims Time Limits for Assessment Appealing Out of Time Surcharge Appeals No Costs Order Security

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July 2010 Update

• Click on the lectures below to see the critical VAT changes in the quarter to July 2010.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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	Lecture List July 2010 Introduction – July 2010 Private or Business Sale of Land Intermediary Services on the Internet (FREE DEMO) German Gambling Again Postal Services Healthcare Sharing Staff (FREE DEMO) Zero-Rating Round-Up Change of Rate Samples Hotel Billbacks Taxis Charity Advertising Vouchers and Pay Who Makes the Supply Repossessed Goods Wedding Receptions Quashing an Option Building Scheme Fails Charitable Buildings Offshore Planning Structure Carbon Offsetting International Goods EU Round-Up 8th and 13th Directive Claims Partial Exemption Non-Business Use Bad Debt Relief Carousels Pre-Registration VAT Fuel Advisory Rates Grouping CGS and the Commission Payments and Returns Flat Rate Developments Compound Interest Repayment Claims Changes to Penalties

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April 2010 Update

• Click on the lectures below to see the critical VAT changes in the quarter to April 2010.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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	Lecture List April 2010 Introduction – April 2010 Dividend or Supply? Fuel Disbursements (FREE DEMO) Due Diligence Postal Exemption Education Exemption Supplies of Healthcare Staff (FREE DEMO) Sporting Affiliation Fees Professional Bodies Cost-sharing by Charities Food Zero-rating of Aircraft Caught by TOMS Trade-in Consideration Goods or Services? Fuel Scale Rates Licence to Occupy Option Problems Builders and Developers International Services International Goods EU Round-Up 8th and 13th Directive Economic Activity Partial Exemption De Minimis Rules Standard Method Override Cars Non-Business Use: Lennartz Carousels and Other Frauds TOGCs and Registrations Cheque Payments Flat Rate Scheme Fleming Guidance Compound Interest Repayment Supplement Correction of Errors Penalties

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January 2010 Update

• Click on the lectures below to see the critical VAT changes in the quarter to January 2010.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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	Lecture List January 2010 Lecture audio (MP3) Introduction Listen Transfer of Reinsurance Contracts Listen Financial Services (FREE DEMO) Listen Other Exemptions Listen NATO Services Listen Flapjacks Listen Rate Change (FREE DEMO) Listen Vouchers and Retail Schemes Listen Compound and Multiple Listen Use of Client Account Listen TOMS Listen Land Supplies Listen Pre-Registration Inputs and OTT Listen Buildings and Builders Listen The VAT Package Arrives (Part 1) Listen The VAT Package Arrives (Part 2) Listen Cases on Place of Supply Listen International Supplies of Goods Listen EU Roundup Listen 8th Directive Claims Listen Sale of Subsidiary Listen Abuse of Rights Listen Yacht Leasing Listen Who Receives the Supply? Listen Partial Exemption Listen Charity Fundraising Costs Listen Flat for Directors Listen Bad Debt Claim Listen Alternative Evidence for Inputs Listen Group Registration Listen Registration Points Listen Payments and Returns Listen Repayment Claims Listen Penalty Round-Up Listen Powers and Deterrents Listen Security Listen

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October 2009 Update

• Click on the lectures below to see the critical VAT changes in the quarter to October 2009.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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	Lecture List October 2009   Introduction Tips and Gratuities Insurance Decisions: HMRC Reaction (FREE DEMO) Fallout From Rank Decision Healthcare Disputes Emissions Trading Two Transport Issues (FREE DEMO) Rate Change Points Single Supply of Services with Food Secondments Taxi Problem Private Use of Company Cars Letting of Country House New Option Rules Deposits for Houses Failed Recovery Scheme DIY Update Electronic Services Timeshares Imports and Exports EU Roundup 8th Directive Claims Yachts in the Spotlight Partial Exemption Car Puzzle More Carousels Pre-Incorporation Input Tax VA Schools Filing and Payment Capping Arguments Compound Interest Repayment Supplement Assessments Penalty Round-Up Senior Accounting Officer

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July 2009 Update

• Click on the lectures below to see the critical VAT changes in the quarter to July 2009.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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	Lecture List July 2009   Introduction Public Authorities Insurance Cases (FREE DEMO) Rank Keep Winning Other Exemptions Pringles Sea and Air (FREE DEMO) Anti-forestalling on Change of Rate Ineffective Schemes Staff Hire Who Makes the Supply? Phone Cards Land Transactions Occupation and OTT Automatic Permission and OTT Builders’ Problems VAT Package Timeshares Management Services International Goods European Round-Up 8th Directive System Reformed Abusive Leasing? Numberplate Partial Exemption Scrappage Non-Business Use Carousels Grouping Registration Disputes Flat Rate Disputes Repayment Disputes Assessments Penalty Round-Up Crackdown on Evaders New Compliance Checks

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April 2009 Update

• Click on the lectures below to see the critical VAT changes in the quarter to April 2009.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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	Lecture List April 2009   Introduction Isle of Wight Council Finance and Insurance (FREE DEMO) Public Post Gambling Educational Services Healthcare (FREE DEMO) Sporting Services Lower Rate Rate Change Points Rounding Samples Vouchers Mixed and Compound Supplies Agency Who Made the Supply? Option to Tax International Advertising VAT Package Res Judicata Sale of Subsidiary Personal or Business Expenditure? New Standard Method Reg. 109 Part Private Use Credit Notes and Bad Debts Carousels and Contra-Trading Accounting Periods Flat Rate Scheme Admin Round-Up Reclaims Record-Keeping Time Limits New Tribunals New Penalties and Old Penalties New Inspection Powers

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Januray 2009 Update

• Click on the lectures below to see the critical VAT changes in the quarter to January 2009.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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	Lecture List January 2009   Introduction – January 2009 Car Parking Consideration or Grant? (FREE DEMO) Barter Insurance Intermediary? Gambling Postal Services (FREE DEMO) Sporting Fees Chain of Supply Trade Bodies Transport Change of Rate (Part A) or (Part B) Retail Schemes Rounding Agency Free Lunch Hairdressers Option to Tax and Time Limits Landlord and Tenant Place of Supply Sales Lists More Missing Traders Import Limits Commission Faces Fraud Loyalty Points Partial Exemption Carousels Flat Rate Scheme Compound Interest Evasion or Inaction Costs of Appeal New Tribunals

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October 2008 Update

• Click on the lectures below to see the critical VAT changes in the quarter to July 2008.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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July 2008 Update

• Click on the lectures below to see the critical VAT changes in the quarter to July 2008.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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April 2008 Update

• Click on the lectures below to see the critical VAT changes in the quarter to April 2008.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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January 2008 Update

• Click on the lectures below to see the critical VAT changes in the quarter to January 2008.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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October 2007 Update

• Click on the lectures below to see the critical VAT changes in the quarter to October 2007.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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July 2007 Update

• Click on the lectures below to see the critical VAT changes in the quarter to July 2007.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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	Lecture List July 2007   Introduction – July 2007 School Scheme 2.1.2 Telecoms Licences 2.1.3 MOT Tests 2.2.1 Financial Services Review 2.3.1 (FREE DEMO) Insurance Intermediary 2.3.2 Financial Services Exemptions 2.3.3 – 2.3.5 Education 2.3.6 Leisure Cards 2.3.7 Food 2.4.1 Samples Dispute 2.7.1 Debt Collection 2.8.1  (FREE DEMO) Agency Issues 2.9.1 – 2.9.4 Charities and Business Use 2.11.1 Joint Employment Contracts 2.12.1 Fuel Scale Rate 2.12.2 Sports Facilities 3.1.1 DIY Claims 3.4.1 Place of Supply of Services 4.2.1 – 4.2.2 8th and 13th Directive 4.5.1 – 4.5.3 Who Receives the Supply? 5.2.1 – 5.2.2 Partial Exemption 5.3.1, 5.3.3 Non-Business Use 5.6.1 – 5.6.2 Bad Debts and Credit Notes 5.7.1 Anti-Carousel Measures 5.8.1 – 5.8.7 Prepayment Schemes 6.1.1 – 6.1.2 TOGC and Registration 6.2.2 Writing on a Return 6.3.2 TOGC and Repayment Claim 6.4.1 Repayment Supplement 6.4.2 Changes to Invoicing 6.6.1, 6.6.4 Competing Assessments 6.7.1 Penalty Round-up 6.8.3 – 6.8.6 Amnesty 6.9.1 Litigation Strategy 6.9.2 Clearances 6.9.3

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April 2007 Update

• Click on the lectures below to see the critical VAT changes in the quarter to April 2007.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

	Lecture List April 2007   Introduction – April 2007 Foreign Exchange Transactions 2.1.1 Distortion of Competition 2.1.2 Special Investment Funds 2.3.1 Education Exemption 2.3.3 – 2.3.4 (FREE DEMO) Healthcare Changes 2.3.5 Part A  Part B Funerals, Culture and Cost-Sharing 2.3.6 – 2.3.8 Zero-rating 2.4.1 – 2.4.4 Rounding 2.6.1 Self-supply of Demonstrator Car 2.6.3 More Cashbacks 2.7.1 – 2.7.3 Compound and Multiple Supplies 2.8.1 – 2.8.3  (FREE DEMO) Agency Issues 2.9.1 – 2.9.4 Charities and Business Use 2.11.1 Fuel Scale Rate 2.12.1 – 2.12.2 Transfers of Going Concern 2.12.4, 6.2.4, 6.6.1 Leasing of Land 3.1.1 – 3.1.2 Authorisation of Agents 3.2.1, 6.9.2 DIY Claims 3.3.1 Where is a Supply of Services? 4.2.1 Cable Supplies 4.3.1 Abusive Importation Scheme 4.3.2 8 th and 13 th Directive Claims 4.5.1 – 4.5.2 Leasing Not Abusive 5.1.1 Football Agents and Solicitors 5.2.1 – 5.2.2 Partial Exemption Developments 5.3.1 – 5.3.5 Cars 5.4.1 – 5.4.3 Lennartz Accounting 5.6.1 Bad Debt Relief 5.7.1 – 5.7.2 Carousel Developments 5.8.1 – 5.8.4 Mileage Rates 5.8.5 Other Input Tax Issues 5.8.7, 5.8.9 Business Splitting? 6.2.3 Payments and Returns 6.3.1 – 6.3.4 Capping 6.4.1 – 6.4.3 Interest on Repayments 6.4.4 Uncertain Consideration 6.5.2 New Invoicing Regulations 6.6.2 Assessment Issues 6.7.1 – 6.7.2 Penalty and Appeal Round-Up 6.8.1 – 6.8.13 Disclosure of Avoidance Schemes 6.9.3

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January 2007 Update

• Click on the lectures below to see the critical VAT changes in the quarter to January 2007.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.
  

	Lecture List January 2007   Introduction – January 2007 Supporters' Club 2.1.1 E-Trading 2.1.2 (FREE DEMO) Islamic Financial Products 2.3.2 EU v UK Law 2.3.3 Service or Insurance? 2.3.4 Card Handling Charges 2.3.6 Special Investment Funds 2.3.7 Dental Services 2.3.8 Gambling 2.3.9 (FREE DEMO) Education Exemption 2.3.11 Cultural Exemption 2.3.15 More Hot Food 2.4.1 Education or Books? 2.4.3 Promotional Schemes 2.7.1, 5.2.2 CDs and Booklets 2.8.2 Agent or Principal? 2.9.1 Charity Issues 2.11.1 – 2, 2.12.1 Residential Property Grants 3.3.1 Housing Associations 3.3.2 Special Scheme for E-Commerce 4.1.1 International Dentistry 4.2.1 International Supplies of Goods 4.3.1 – 4 New 6 th Directive 4.4.1 European Developments 4.4.2 – 8 Expenses as Agent 5.2.1 Partial Exemption Issues 5.3.1 – 3 Cars 5.4.1 Carousels 5.8.1 Prepayment Scheme 6.1.1 Registration Changes 6.2.1 – 2, 6.6.2 Registration Disputes 6.2.3 – 7 Writing on a VAT Return 6.3.1 Unjust Enrichment 6.4.1 Interest and Repayment Supplement 6.4.2 – 3 More Capping 6.4.4 – 5 Penalties and Appeals 6.8.1 – 21 HMRC's Advice on Web-Trading 6.9.12

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October 2006 Update

• Click on the lectures below to see the critical VAT changes in the quarter to October 2006.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.
  

	Lecture List October 2006   Introduction – October 2006 Telecoms Licences 2.1.1 Forfeited Deposits 2.1.2 Securitisation 2.1.3 Card Handling Charges 2.3.2 – 2.3.3 Gambling 2.3.4 – 2.3.5 Sporting Issues 2.3.7 – 2.3.9 Blocked Input Tax 2.3.11 Catering and Food 2.4.1 – 2.4.3 (FREE DEMO) Library Services 2.4.4 Fuel for the High Seas 2.4.7 Rounding of Sales 2.6.1 Valuation of Self-Supply 2.6.2 Compound and Multiple Supplies 2.8.1, 2.8.3 (FREE DEMO) Catalogue Scheme 2.8.2 Travel Agents 2.9.2 – 2.9.4 Escort Agency 2.9.6 Fuel Scale Rates 2.12.1 Beneficial Ownership of Land 3.1.1 Extended Stays 3.1.2 Option to Tax Nightmare 3.2.1 Part A  / Part B Fishing Permits 4.2.2 Cable Laying 4.3.1 European Rules 4.4.1 – 4.4.8 Valuation of Voucher Sales for Input Tax 5.1.1 Problems for Newcastle United 5.2.1 Partial Exemption Issues 5.3.1 – 5.3.4 Carousel Developments 5.8.1 – 5.8.2 Invoice Descriptions 5.8.3 Customs' Power to Deregister 6.2.1 Identity of Partnership 6.2.2 Flat Rate Scheme 6.3.1 – 6.3.2 Capping Again 6.4.1 – 6.4.3 Unjust Enrichment 6.4.4 Appeal Issues 6.8.1 – 6.8.6

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July 2006 Update

• Click on the lectures below to see the critical VAT changes in the quarter to July 2006.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.
  

	Lecture List July 2006   Introduction - July 2006 Registration Charges 2.2.1 Disbursements 2.2.2 Managing Investments 2.3.2 Card Charges 2.3.3 Medical Care 2.3.5 - 2.3.7 Crematoria 2.3.8 Estimation 2.3.9, 3.1.3 (FREE DEMO) Catering 2.4.1 - 2.4.2 Transport Services 2.4.3 Compound Principles 2.8.1 - 2.8.2 Employment Businesses 2.9.2 Virtual Assignment 3.1.1 Other Land Issues 3.2.1 - 3.4.1 E-commerce 4.1.1 Card Scheme 4.2.1 Chains 4.3.1 Foreign VAT 4.3.2, 4.5.1 EU Roundup 4.4.1 - 4.4.3 Economic Activity 5.1.1 Loyalty Points 5.2.1 Receiving a Supply 4.2.4 - 4.2.6 Opticians 5.3.1 - 5.3.2 Partial Exemption 5.3.3 - 5.3.6 Fundraising Costs 5.3.7 Cars 5.4.1 - 5.4.2 Non-Business 5.6.1 - 5.6.3 Termination of Lease 5.8.1 (FREE DEMO) A Different Carousel 5.8.2 Mileage Rates 5.8.3 Group Registration 6.1.1 Registration Issues 6.2.1 - 6.2.2 Payment Details 6.3.2 Timing 6.5.1 Records 6.6.1 - 6.6.2 Assessment Capping 6.7.1 Penalties and Appeals 6.8.1 - 6.8.9 Client Problems 6.9.1 Security 6.9.4 - 6.9.5

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April 2006 Update

•  Click on the lectures below to see the critical VAT changes in the quarter to April 2006.
•  Comprehensive notes for the lectures are provided. Click here to view them.
•  After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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January 2006 Update

•  Click on the lectures below to see the critical VAT changes in the quarter to January 2006.
•  Comprehensive notes for the lectures are provided. Click here to view them.
•  After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.
  

	Lecture List January 2006   Introduction Foreign Exchange Branch or Subsidiary Insurance Exemption Bookit Appealed Healthcare Exemption Sport and Culture Rebates for Car Finance Courses and Books Tour Operators Second-Hand Scheme Charitable Business? Going Concerns Beneficial Ownership of Land Option to Tax Zero-Rated Building DIY Claims Reverse Charge (FREE DEMO) Place of Supply Triangles and Chains Small Imports Scheme Implementing Regulation Eighth Directive Road Fuel Shareholder Expenses Fundraising More on Kretztechnik Attribution Problems Capital Goods Scheme Cars Subsidised Expenditure Unjust Enrichment (FREE DEMO) Time of Supply Saved by the Bell Appeals Review Powers of Customs Help for Business

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October 2005 Update

•  Click on the lectures below to see the critical VAT changes in the quarter to October 2005.
•  Comprehensive notes for the lectures are provided. Click here to view them.
•  After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.
  

	Lecture List October 2005   Introduction Transfer Pricing 2.1.1 Foreign Exchange Transactions 2.1.2 Assignment of Debts 2.1.3 (FREE DEMO) Insurance Changes 2.3.1 Card Plan Works 2.3.2 Sport 2.3.5 Medical Consultation Cultural Exemption 2.3.8 Zero-Rating Review 2.4.1 - 2.4.4 Voucher Scheme 2.7.1 (FREE DEMO) Card Charges Fail 2.8.1 Compound and Multiple 2.8.2 - 2.8.3 Hairdressers 2.8.4, 2.9.1, 3.1.3 Cost Sharing 2.9.2 Academic Catch 2.11.1 - 2.11.2 Rental Agreement 2.12.1 - 2.12.2 Virtual Assignment 3.1.1 Option to Tax 3.2.1 - 3.2.3 Building Work 3.3.1 - 3.3.7 Reverse Charge 4.2.1 Eighth Directive 4.5.1 - 4.5.2 Partial Exemption 5.3.1 - 5.3.5 Car Points 5.4.1, 2.12.3, 5.8.5 Private Use 5.6.2 Pension Funds 5.8.1 Registration 6.2.1 - 6.2.4 E-Filing 6.3.1 Marks & Spencer 6.4.1 Reclaims 6.4.2 - 6.4.5 Continuous Supplies Assessments 6.5.1 Appeals 6.8.1 - 6.8.10 Simple Savings 6.9.1 Investigations 6.9.3

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July 2005 Update

•  Click on the lectures below to see the critical VAT changes in the quarter to July 2005.
•  Comprehensive notes for the lectures are provided. Click here to view them.
•  After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.
  

	Lecture List July 2005   Introduction - July 2005 Halifax and Abuse of Rights 2.1.1 BUPA and Prepayments 2.1.2 Andersen and Outsourcing 2.3.1 Ticket Booking Services 2.3.2 Welfare Services 2.3.4 Not-For-Profit Sports Clubs 2.3.6 (FREE DEMO) Public Service Organisations 2.3.7 Food 2.4.1 - 3 Zero-Rating 2.4.4 - 7 Computations and Duties 2.6.1 Voucher Scheme Fails 2.7.1 Cars and Insurance 2.8.1 Tour Operators 2.9.1 Transfers of Going Concern 2.12.1 Virtual Assignment 3.1.1 Reverse Premiums 3.1.2 Single Payment Scheme 3.1.3 Builders 3.3.1 - 5 Place of Supply Scheme 4.2.1 Cable Supplies 4.2.2 Warehouse Scheme 4.3.3 - 4 Legitimate Expectations 4.4.1 Insurance Recoveries 5.2.1 Loyalty Points Promotion 5.2.2 Share Issues 5.3.2 Partial Exemption and Capital Goods 5.3.1, 5.3.3 - 4 Use of Home as Office 5.6.1 (FREE DEMO) Charities and Business 5.6.2 - 3 Bad Debt Calculations 5.7.1 Business Splitting 6.2.2 Return Periods 6.3.1 Flat Rate Scheme 6.3.2 - 4 Capping 6.4.1 - 2 Review of Penalties and Appeals 6.8.1 - 8 Administration points 6.9.1 - 4

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April 2005 Update

•  Click on the lectures below to see the critical VAT changes in the quarter to April 2005.
•  Comprehensive notes for the lectures are provided. Click here to view them.
•  After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.
  

	Lecture List April 2005   Introduction - April 2005 Public Bodies 2.1.1 - 2.1.2 Charitable Building Work 2.1.3 Outsourcing 2.3.1 Education 2.3.2 Welfare 2.3.3 - 2.3.5 Zero-Rating: Food 2.4.1 - 2.4.3 Zero-Rating: Other 2.4.4 - 2.4.7 Staff Discounts 2.7.1 (FREE DEMO) Multiple Supplies 2.8.1 Nominees 3.1.1 Development Venture 3.1.2 Option to Tax 3.2.1 - 3.2.2 Developers 3.3.1 - 3.3.7 Phonecard Scheme 4.2.1 Berkholz Scheme 4.2.2 Derogation Application 4.3.2 Effect of Rule Changes 4.4.2 State Aid 4.4.4 Eighth Directive Claims 4.5.1 Road Fuel 5.2.1 Share Issues 5.3.1 - 5.3.2 Partial Exemption Cases 5.3.3 - 5.3.5 Partial Exemption: Budget 5.3.6 Capital Goods Scheme 5.3.7 Input Tax on Cars 5.4.1 - 5.4.2 Obligations 5.6.1 Lennartz Problems 5.6.2 - 5.6.3 Carousels 5.8.1 - 5.8.2, 6.8.4 - 6.8.7, 6.9.1 Business Split 6.2.2 Deregistration 6.2.3 Capping 6.4.1 - 6.4.4 Unjust Enrichment 6.4.5 - 6.4.6 (FREE DEMO) Disclosure Rules 6.9.2 Security 6.9.3

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January 2005 Update

• Click on the lectures below to see the critical VAT changes in the quarter to January 2005.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.
  

	Lecture List January 2005   Introduction - January 2005 Telecommunications Licences 2.1.1 Charities and Business 2.1.2 (FREE DEMO) Local Authority Parking 2.1.3 Partnership Shares 2.1.4 Timeshare Management Company 2.2.1 Insurance Amendments 2.3.1 Education, Health and Sport 2.3.2 - 2.3.4 Cases on Cultural Exemption 2.3.5 - 2.3.6 Drugs and Healthcare 2.8.1 More on Debenhams 2.8.2, 4.4.1 More on College of Estate Management 2.8.3 Acting as Agent for Buyer or Seller? 2.9.1 Local Authorities and Leisure Services 2.11.1 Rent Based on 'Gross Sales' 2.12.1 Demonstrator Vehicles and Fuel Scales 2.12.2 - 2.12.3 Land Traps 3.1.1 Composite Supply of Land 3.1.2 (FREE DEMO) Opted Land and Connected Partnerships 3.1.3 Consultation and Revocation 3.2.1 Developers and Builders 3.3.1 - 3.4.4 Deregistration Charge 3.5.1 Open-Ended Investment Companies 4.2.1 Gas, Electricity and Emissions Licences 4.3.2, 6.5.1 Draft Implementing Regulation Issued 4.4.1 Infringement Proceedings 4.4.4 Hobby or Business? 5.1.1 Road Fuel 5.2.1 Input Tax on Share Issue Costs 5.3.1 Special Method Problems 5.3.2 - 5.3.3 Advocate-General Considers Capital Goods 5.3.4 Entertaining or Providing a Service? 5.5.1 Linking an Obligation with Taxable Supplies 5.6.1 - 5.6.2 Closure of the Offshore Loop 5.8.1 Group Registration Points 6.1.1 - 6.1.2 Difficulty in Registration Uncertainty 6.2.1 Policy on Changes of Views 6.4.1 Customs' Duties on Repayment Claims 6.4.4 Correction of Errors and Time Limits 6.6.1 Protective Assessments 6.7.1 Penalties, Appeals and Awards of Costs 6.8.1 - 6.8.5

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October 2004 Update

• Click on the lectures below to see the critical VAT changes in the quarter to October 2004.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.
  

	Lecture List October 2004   Introduction Local authorities 2.1.1 Aid payments 2.1.2 IFA networks 2.3.2 Sports clubs 2.3.3 - 2.3.4 Professional bodies 2.3.5 Cultural charities 2.3.6 Zero-rating 2.4.1 - 2.4.3 Farmers' flat rate 2.5.1 Phone cards 2.6.1 (FREE DEMO) Value shifting 2.6.2 Bumping cars 2.6.3 Non-monetary consideration 2.6.4 Entertainment 2.7.1 Card handling services 2.8.1 Compound materials 2.8.1 First Choice 2.9.1 (FREE DEMO) Accountants' fees 2.12.1 Belated notification of option 3.2.2 Works and materials 3.3.3, 3.4.1 Place of supply of services 4.2.1 Retail exports 4.3.1 Double taxation 4.4.4 One-stop shop proposal 4.5.1 Share issues and corporate finance 5.3.2 - 5.3.3 Business and private purpose 5.6.1 Pre-registration input tax 5.8.1 New grouping rules 6.1.1 Partnership problem 6.2.1 Registration dates 6.2.2 - 6.2.3 Interest and supplement 6.4.1 - 6.4.2 Approval and tax point 6.5.1 Assessment issues 6.7.1 - 6.7.3 Disclosure regulations 6.9.1 Power to require security 6.9.4

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July 2004 Update

•  Click on the lectures below to see the critical VAT changes in the quarter to July 2004.
•  Comprehensive notes for the lectures are provided. Click here to view them.
•  After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

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	Lecture List July 2004   Introduction 1 Local authority claim 2.1.1 Building work for charity 2.1.2 Moving house: contract or grant? 2.1.4 Booking fees 2.3.2 University’s commercial subsidiary 2.3.3 Medical clarification 2.3.4 Holidays or courses? 2.3.6 What’s a book? 2.4.2 Discount treatment overturned 2.7.1 Voucher scheme fails 2.7.2 Customs comment on GMAC 2.7.3 Publications and something else 2.8.3 Employment businesses 2.9.1 – 2.9.2 Second hand horses 2.10.1 Charity problems 2.11.1 – 2.11.3 Transfers of building interests? 3.1.1 – 3.1.2 Cost rent in GP’s practice 3.2.1 New rules for TOGCs of buildings 3.2.3 Substantial reconstruction 3.3.1 Residential conversion 3.4.1 International services 4.2.1 – 4.2.3 More carousel problems 4.3.1 Who receives the supply? 5.2.1 – 5.2.2 Artificial scheme succeeds for insurers 5.2.3 Holding company input tax 5.3.1 Customs change policy on intentions for land 5.3.2 (FREE DEMO) Attribution of advertising costs 5.3.3 Car problems 5.4.1 (FREE DEMO) Reverse charge problem 5.8.1 Timing of deduction of input tax 5.8.2 Input tax before a TOGC 5.8.3 New group rules 6.1.2 Registration issues 6.2.1 – 6.2.4 Unfair interest charge rejected 6.3.2 Disclosure of avoidance schemes 6.9.2 – 6.9.4 Rulings on VAT liability for purchasers 6.9.5

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April 2004 Update

• Click on the lectures below to see the critical VAT changes in the quarter to April 2004.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

	Lecture List April 2004   Introduction Claiming Exemption 2.3.1 EDS Case 2.1.3 Call Centres 2.3.4 Zero-Rating 2.4.1 - 2.4.4 Lower Rate 2.5.1 - 2.5.2 Adjustment of Prices 2.6.1 (FREE DEMO) Demonstrator Cars 2.6.2 Gift with a Catch 2.7.1 Compound Plan Fails 2.8.1 Caravans 2.8.3 Opticians 2.8.4 Employment Businesses 2.9.1 Transfer of Going Concern 2.12.1 - 2.12.2 Land Exemption 3.1.2 Partnership Land 3.2.1 (Part B) (FREE DEMO) Listed Buildings 3.3.1 Substantial Reconstruction 3.3.2 Building Points 3.3.3 - 3.3.5 Closure of Building Scheme 3.5.1 International Services 4.2.1 - 4.2.3 EU Enlargement 4.4.1 Partial Exemption 5.3.1 - 5.3.2 Cars 5.4.1 - 5.4.2 Carousels 5.8.1 - 5.8.2, 6.9.4 Grouping 6.1.1 Interests on Exports 6.3.1 Flat Rate Changes 6.3.3 Supplement and Interest 6.4.1 Cash Accounting 6.5.1 - 6.5.2 Evidence of Facts 6.7.1 Penalties and Appeals 6.8.1 - 6.8.11 Budget Measures 6.9.1 Disclosure of Information 6.9.6

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January 2004 Update

• Click on the lectures below to see the critical VAT changes in the quarter to January 2004.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

	Lecture List January 2004 Introduction Compensation 2.1.1 VAT charged by mistake 2.1.3 (FREE DEMO) Insurance joint venture 2.3.1 Financial intermediaries 2.3.2 Finance developments 2.3.4 – 2.3.6 Medical services 2.3.8 – 2.3.9 Cultural bodies 2.3.11 Phone cards 2.6.1 Tesco and loyalty points 2.7.1 Trade-in cars 2.7.2 Commission payments 2.7.3 Compound and multiple 2.8.1 – 2.8.3 Transfer of going concern 2.12.1 – 2.12.2 (FREE DEMO) After Sinclair Collis 3.1.1 Land transaction issues 3.1.3 Option to tax 3.2.1 – 3.2.3 Input tax on land 3.4.1 DIY conversions 3.4.2 E-commerce 4.1.1 Special method override 5.3.1 Partial exemption disputes 5.3.2, 5.3.4 – 5 Listing costs 5.3.3 Cars 5.4.1 – 5.4.3 Lennartz 5.6.1 Bad debts 5.7.1 Input tax consultation 5.8.1 Grouping 6.1.1 Partnership changes 6.2.1 Flat rate scheme 6.3.2 Capping 6.4.1 – 6.4.3 Unjust enrichment 6.4.4 Continuous supplies 6.5.1 Invoicing changes 6.6.1 Assessments: best judgement 6.7.1 Assessments: procedures 6.7.2 – 6.7.3 Penalties and appeals 6.8.1 – 6.8.6

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October 2003 Update

• Click on the lectures below to see the critical VAT changes in the quarter to October 2003.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

	Lecture List October 2003 Introduction: October 2003 Capital Contributions 2.1.2 (FREE DEMO) Compensation 2.1.3 Disbursements 2.2.1 Insurance 2.3.12 Health and Welfare 2.3.57 Catering 2.4.2 Zero Rated Medical Supplies 2.4.4-5 Compound Supplies 2.8.1 Agents 2.9.1-2 Transfers of Going Concerns 2.12.1 Exclusions from Land Exemption 3.1.3 Building Work 3.3.1-5 Group Grants 3.3.6 DIY Disputes 3.4.1-3 Non-EU E-Traders 4.1.1-2 Supply of Services 4.2.1-2, 5.3.6 Retail Exports 4.3.1 Listing Costs 5.3.1-2 Land Purchase and Sale 5.3.3 Cars 5.4.1-3 Disallowance of Input Tax 5.6.1 Bad Debt Relief 5.7.1-2 (FREE DEMO) Missing Traders 5.8.1 Group Registration 6.1.1 Unjust Enrichment 6.4.1 Capping Problems 6.4.2-3 New Invoicing Rules 6.6.1 Assessments 6.7.1 Carousel Issues 6.8.1 Penalties 6.8.2-6 Obtaining a Ruling 6.9.1 Compounding 6.9.2 Anti-avoidance Visiting Programme 6.9.3

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July 2003 Update

• Click on the lectures below to see the critical VAT changes in the quarter to July 2003.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

	Lecture List July 2003  Introduction: July 2003  Business or Non-Business 2.1.1 - 2.1.3  Insurance 2.3.1  Finance 2.3.2 - 2.3.4  Zero Rating 2.4.1  Vouchers 2.6.1 - 2.6.2 (FREE DEMO)  Adjustment of Prices 2.6.5  Business Gifts 2.7.1  Telewest 2.8.1  Credit Card Charges 2.8.2  Compound and Multiple 2.8.4 - 2.8.7  First Choice 2.9.1  Licence to Occupy 3.1.1  Reverse Premiums 3.1.2  Land Supplies 3.1.3 - 3.1.5  Developers 3.3.1 - 3.3.2  Private Use of Land 3.4.1, 5.6.1, 2.12.3  DIY Scheme 3.4.2 - 3.4.4  E-Commerce 4.1.1 - 4.1.2  International Services 4.2.1  Despatch Under Bond 4.3.1  Directors' Accommodation 5.2.1  Royal & Sun Alliance 5.3.1 (FREE DEMO)  Partial Exemption 5.3.2 - 5.3.5  Cars 5.4.1  Missing Traders 5.8.1 - 5.8.2, 6.9.1  Group Registration 6.1.1  Business Splitting 6.2.2  Accounting Schemes 6.3.1, 6.3.3  Continuous Supplies 6.5.1  Assessments 6.7.2 - 6.7.3  Appeals 6.8.1, 6.8.4, 6.8.5  Penalties 6.8.6, 6.8.8 - 6.8.11

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April 2003 Update

• Click on the lectures below to see the critical VAT changes in the quarter to April 2003.
• Comprehensive notes for the lectures are provided. Click here to view them.
• After you have viewed the lectures, go to the CPE Certificate page to complete the quiz and obtain your certificate.

	Lecture List April 2003  Introduction: April 2003  Partnership Problem 2.1.1  University of Huddersfield 2.1.2  Insurance and Double Glazing 2.3.1  Factoring and Other Financial Services 2.3.2  Medical Care and Welfare 2.3.4 - 2.3.6  Repossessed Cars 2.3.9  Effect of a Past Tribunal Ruling 2.4.3  Problems with Promotional Vouchers 2.6.1 - 2.6.2  Car Dealer Vouchers and Rebates 2.7.1 - 2.7.2  Retailers and Money-Off Coupons 2.7.3  Compound Supplies: Scheme Fails 2.8.1  Medical Care Supplied with Drugs 2.8.2  Reverse Premium Decision 3.1.1  Changes to Toll Charges 3.1.2  Leasing of Immovable Property 3.1.3  Construction of Annexes 3.3.1  Other Construction Problems 3.3.2 - 3.3.4  Purchase of Land for Dual Purpose 3.4.1, 3.5.1  E-Commerce Changes Announced 4.1  Scheme Based on Berkholz Fails 4.2.1  Fuel and Car Leasing 5.2.1  High Court Upholds Input Tax Scheme 5.2.2  Capital Goods Scheme 5.3.1, 5.3.3  Attribution Problems 5.3.2, 5.3.4  TOGC Argument 5.8.1  Business Splitting Cases 6.2.1  Other Registration Issues 6.2.3 - 6.2.5  Interest Without VAT 6.3.2  Capping Issues 6.4.1 - 6.4.2  Unjust Enrichment 6.4.3 - 6.4.4  Repayment Supplement and Interest 6.4.5 - 6.4.6  Issues with Assessments 6.7.1 - 6.7.4  Issues with Penalties 6.8.1 - 6.8.9

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