Certificate in VAT
WHO IS THIS CERTIFICATE FOR?
COURSE STRUCTURE
Module 1: Cross-border supplies of goods
Module 2: Cross-border supplies of services
Module 3: Taxable amount & taxable persons
Module 4: VAT deductibility, rates and exemptions
Module 5: VAT in a European context
Module 6: VAT on property transactions (Part 1)
Module 7: VAT on property transactions (Part 2)
Module 8: Introduction to VAT and financial services
Workshop: Practical case study workshop including exam preparation
>> AITI Chartered Tax Advisers (CTA)
looking for a refresher in VAT
>> Corporate sector AITI Chartered
Tax Advisers (CTA) managing VAT
on a daily basis
>> Business professionals involved
>> Accountants
>> Legal professionals
>> Tax Technicians and Accounting
Technicians responsible for VAT
compliance
in cross-border trade
CERTIFICATE DETAILS
---------------------------------------------eModule: Overview of fundamental VAT charging provisions
DATES: Tues, 17 November 2015 –
Tues, 26 January 2016
TIME: 18.30 – 21.30
VENUE: Irish Tax Institute, Dublin 2
& Online
PRICE:€1,150 with optional exam
€995 CPD only
TUE 17 NOV - TUE 26 JAN 2016
28 HOURS CPD
EXPERT TUTORS
BRIAN COLFER
PwC
DONAL KENNEDY
Deloitte
ALMA O’BRIEN
Hughes Blake
GABRIELLE DILLON
Dermot O’Brien &
Associates
ETHNA KENNON
KPMG
GAVIN O’CONNOR
EY
FRANK MITCHELL
BL
FIONN UIBH EACHACH
Grant Thornton
Visit www.taxinstitute.ie Email: jmurphy@taxinstitute.ie Tel: +353 1 663 1700
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Module 2 – Cross-border supplies of services
Tues, 24 Nov 2015 18.30 – 21.30
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General place of supply rules for the supply of services and
the main exceptions to those rules
VAT treatment of services connected with immovable goods
located in and outside Ireland
Current “use and enjoy” provisions and the tax treatment of
services categorised under those provisions
How the supply of electronic services is treated for VAT
purposes
How non-EU suppliers are treated for VAT purposes when they
supply electronic services
Administration arising from cross-border supplies including
INTRASTAT and VIES
How Irish VAT may be recovered by foreign traders and how
foreign EU VAT may be recovered by Irish traders
Section 56A authorisations and VAT 60A procedures
Module 3 – Taxable amount and taxable persons
Thurs, 3 Dec 2015 18.30 – 21.30
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Amount chargeable to VAT
Consideration and the market value requirement and how
vouchers, tokens and stamps are treated for VAT purposes
VAT treatment of supplies made by a disclosed agent and an
undisclosed agent and how cross-border supplies are affected
when an agent is involved
When foreign traders become accountable persons and their
obligations
VAT group registration requirements, advantages and
disadvantages to such a registration and the exceptions to
the normal group VAT rules
VAT treatment of state bodies, local authorities and other
public bodies
VAT treatment of cultural, artistic and entertainment services
supplied in and outside Ireland
VAT treatment of premises providers and Revenue’s powers
in relation to non-established entertainers, promoters and
mobile traders
Tues, 8 Dec 2015 18.30 – 21.30
Module 4 – VAT deductibility, rates and exemptions
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Rules of deductible and non-deductible VAT
VAT recovery in the context of exempt and non-taxable
activities including qualifying activities and explain when the
apportionment is necessary
Rates of VAT and how the Revenue Commissioners may issue
a “determination”
Define “composite” and “multiple” supplies
What is meant by the “two-thirds rule”
Outline when a taxpayer is entitled to a repayment of VAT and
define “mistaken assumption”
Tues, 15 Dec 2015 >>
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Module 5 – VAT in a European context
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Place of the VAT Directive in Irish law
Concept of direct effect
Direct application of regulations
Role of the European Court of Justice and the Irish courts in
interpreting and applying EU law
Outline the general principles of VAT in European Law including
fiscal neutrality; effectiveness; proportionality and legitimate
expectation
Review the Halifax case and the abuse of rights doctrine
Module 6 – VAT on property transactions (Part 1)
Thurs, 7 Jan 2016 18.30 - 21.30
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Place of supply rules for the supply of goods and supply of
services and the rules relating to accountable persons
Rules for intra-Community acquisitions/dispatches and the
differences between imports/exports
Distance selling rules
Treatment of a new means of transport
Triangulation relief rules
Place of supply rules and accountable person rules relating
to the import of goods
Treatment of transportation services for the imports and
exports of goods
Documentation requirements associated with the import and
export of goods
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Key issues that apply to “transitional” or “legacy” properties
which fall to be taxed under the new system
VAT treatment of sales of immovable property completed post
1 July 2008
Anti-avoidance provisions relating to the sale of building land
How the joint option to tax supplies of property operates
The VAT clause in a sales agreement over property
VAT registration threshold for the supply of property
VAT treatment of leases granted from 1 July 2008
Operation of the Capital Goods Scheme including VAT
recovery, VAT adjustment and Capital Goods Record
Module 7 – VAT on property transactions (Part 2)
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Tues, 12 Jan 2016 18.30 - 21.30
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Consequences for a landlord of exercising or terminating the
option to tax letting
VAT treatment where a property developer leases a residential
property prior to its supply
VAT treatment in the context of surrenders and assignments
of legacy leases
The “two thirds rule” in relation to property
When the transfer of ownership of immovable goods is
deemed not to be a supply of good
VAT treatment of certain sub-contractors services and certain
other land related services
How intra-group property transactions are treated
VAT treatment on a transfer of business assets, including
intangible assets
Interaction of transfer of business relief in the context of
property transactions
VAT on property implications in insolvent situations
Module 8 – Introduction to VAT and financial services
Tues, 19 Jan 2016 18.30 - 21.30
Tues, 17 Nov 2015 18.30 – 21.30
Module 1 – Cross-border supplies of goods
19.00 – 21.00
Certificate in VAT - Summary of Course Structure
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Introduction to the key VAT principles relating to financial
transactions
Input credit entitlement and apportionment methods
Consider how outsourcing by financial service companies is
treated for VAT
Consider the VAT treatment of:
>> Banking, Leasing and Asset Financing Insurance
>> Fund Management
>> Pension funds
>> Certain financial instruments
>> Share transactions, including VAT recovery
>> Islamic finance
Workshop Tues, 26 Jan 2016 19.30 - 21.30
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Practical case study workshop including exam preparation
Exam Tues, 23 Feb 2016 18.30 - 20.15
Visit www.taxinstitute.ie Email: jmurphy@taxinstitute.ie Tel: +353 1 663 1700
TUTOR BIOGRAPHIES
BRIAN COLFER is a Director in the Indirect Taxes department of
PwC. He was previously a VAT Manager with Dermot O’Brien &
Associates and before that trained as a tax adviser with Crowe
Horwath. Brian has also lectured and spoken at a number of Irish Tax
Institute seminars and written a number of VAT articles for publication
in various tax/accountancy journals. Brian advises clients in all industry
sectors and has considerable experience advising on all aspects of
VAT including both domestic and cross-border transactions and VAT on
property transactions. Brian has carried out a number of VAT reviews/
health checks on sizeable VAT on property portfolios and on some of
Ireland’s largest companies. He holds an honours BBS (Accountancy)
degree from Waterford Institute of Technology and is an AITI Chartered Tax
Adviser (CTA).
FIONN UIBH EACHACH is an Associate VAT Director
with Grant Thornton. He provides advice to both
multinationals and large and small indigenous companies
across a variety of industries including telecoms, retail and e–commerce.
His areas of expertise include property, mergers and acquisitions and
restructuring and recovery projects. In addition he provides advice on
VAT matters relating to Revenue audits and appeals and domestic and
international issues through the Grant Thornton International network.
Fionn has lectured widely including for the Irish Tax Institute and other
industry bodies. He has written many articles for various publications and
the national press. Fionn is an AITI Chartered Tax Adviser (CTA).
GABRIELLE DILLON is a Director of Dermot O’Brien &
Associates, a firm specialising in VAT consultancy services,
having previously worked in the VAT Department of BDO. She is an AITI
Chartered Tax Adviser (CTA). She is the regular author of VAT Cases & VAT
News in Irish Tax Review and she has published various articles on VAT
issues. She is a member of the Irish Tax Review Editorial Board and she has
lectured frequently in VAT for the Irish Tax Institute and other professional
bodies. She is co-author of the Institute publication Value-Added Tax & VAT
on Property.
DONAL KENNEDY is a Solicitor and Director with Deloitte
specialising in indirect taxation. He has been listed by the
International Tax Review 2015 as one of Ireland’s indirect tax leaders,
and is a member of both the Law Society Taxation Committee and TALC
- Indirect Taxes Sub-Committee. He has lectured and written extensively
on VAT, and is current co-author of Value-Added Tax & VAT on Property.
published by the Irish Tax Institute.
ETHNA KENNON is a Director in the KPMG VAT Group and
works with a wide range of Irish and multinational clients.
She is an AITI Chartered Tax Adviser (CTA) and an Associate of Chartered
Accountants Ireland. She lectures for the Institute on VAT matters and
also provides international training on VAT issues.
FRANK MITCHELL is a Barrister and AITI Chartered Tax Adviser (CTA).
He is a tenant of Monckton Chambers in London and has been involved
in tax cases before the Courts in Ireland, the UK and Luxembourg. He is
a member of both the European Commission’s VAT Expert Group and the
Confédération Fiscale Européenne (CFE). He is also a Council Member of
the Irish Tax Institute.
ALMA O’BRIEN is Head of Tax with Hughes Blake. She has
signifcant experience in providing tailored tax solutions
to clients, including reorganisations and tax efficient cash
extraction from companies, as well as advising on property transactions
and succession planning. Recognised as a leading authority on property
tax, Alma provides up-to-date counsel to a wide range of organisations,
helping them keep pace with the fast-changing policy landscape in this
area. Alma is an AITI Chartered Tax Adviser (CTA) and is also a member of
the Irish Tax Institute’s VAT Committee.
GAVIN O’CONNOR is a Director (Indirect Tax Services) and is a
VAT specialist who works in the Financial Services sector of the
Tax Practice of EY. Gavin joined EY in August 2013. Prior to this,
he worked for 16 years in the VAT department in KPMG. Gavin advises a
diverse portfolio of Irish and multinational clients in the financial services
sector and has extensive experience of assisting them on VAT related
matters. Gavin is a Chartered Accountant and holds a law degree from
Trinity College Dublin.
Visit www.taxinstitute.ie Email: jmurphy@taxinstitute.ie Tel: +353 1 663 1700
BOOKING FORM
Certificate in VAT
Please select your preferred option:
€1,150 (with exam)
€995 (CPD only)
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