VAT: Key Issues

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Revised and up to date for 2025/26. VAT is complicated. It’s a minefield of regulations, exceptions, and exceptions to exceptions. This course simplifies the issues, ensures compliance, and provides ways you can save money on VAT.

£100 +VAT

4 CPD hours

120 days’ access

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Use ACPD101 for 10% off any purchase.

VAT: Key Issues

£100 +VAT

4 CPD Course 120 days’ access
Use ACPD101 for 10% off any purchase.

VAT: Key Issues

This course is not currently available. To find out more, please get in touch.

This course will enable you to

  • Get to grips with the full scope of VAT and its implications
  • Comply with VAT regulations
  • Know when and how to register and deregister for VAT
  • Make use of special schemes that could save you money
  • Understand how VAT applies to business transfers
  • Recognise how VAT relates to property
  • Correctly account for various taxes, such as corporation tax and employment taxes

About the course

VAT is a vast subject with its own rules and regulations. While conceptually simple, its many regulations, exceptions, and exceptions to exceptions make it a maze where many get lost.

This course helps you navigate this complex area and comply with VAT regulations. It also provides money-saving solutions for problems you might not even be aware of. It explains when registering for VAT can be beneficial and how both registration and deregistration work. It covers transfers of going concern, government schemes that can ease VAT-related pressures, and VAT implications for property transactions.

Please Note: This course only covers tax in the United Kingdom

Contents

Registration

Getting started
Getting registered
Benefits and drawbacks
Avoiding registration

Deregistration

Thinking about deregistering
When to deregister
The implications of deregistering
Post-deregistration

Transfer of going concern

Working it out
Defining a transfer of going concern
What about VAT?
VAT implications
TOGC and property

Special schemes

Available schemes
Partial exemption
The Flat Rate Scheme
A scheme for me
Other schemes

VAT and property

Accounting for property
Sale of land
Waiving exemption
Option to tax

Quirks and oddities

The other stuff
Rules for vehicles
Private schools
Final thoughts

How it works

Author

Andrew Law

Andrew Law

Andrew Law has been in professional tax practice for over 30 years advising SME business on taxation matters and has advised on the sale and purchase of numerous businesses of all kinds and sizes.