Thursday, June 20, 2013
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Education VAT
Terms of Use
Introduction to VAT
VAT and Income
- Charging VAT
- What is a Supply of Goods or Services?
- Transfer of Going Concern
- What Constitutes a Taxable Supply?
- Taxable Transactions: Lower Rate of Tax
- Taxable Transactions: Zero-Rated Supplies
- What Are the Implications of Zero and Lower Rated Supplies?
- Exempt Transactions
- What Are the Implications of Exempt Supplies?
- Mixed and Composite Supplies
- The Four Year Limit and Unjust Enrichment
- Introduction
- What is the Place of Supply for a Supply of Goods?
- What is the Place of Supply for a Supply of Services?
- Services Relating to Land
- Services Supplied where Physically Performed
- Place of Supply of Telecommunications Services
- Place of Supply of Hire of Goods
- Mobile Phones and Computer Chips
- Introduction
- Issues When Making Taxable Supplies?
- How is VAT Charged?
- Other VAT Accounting Issues
- Bad Debt Relief
- Introduction
- Accounting for VAT
- Supplies of Goods
- Supplies of Services
- Pro Forma Invoices
- Introduction
- Transactions Between Connected Persons
- Discounts
- Other Issues Regarding Valuation
VAT and Expenditure
- Introduction
- What Is A Supply?
- What Is Meant by Supplies Being Made to the Claimant?
- What Does 'For the Purposes of the Business' Mean?
- Special Cases
- Supplies Through Agents
- Introduction
- Motor Cars
- Business Entertainment
- Goods Installed By Builders
- Other Non-deductible Items
- Second Hand Schemes
- Partial Exemption
- Capital Items Scheme
- The Four Year Limit
- Four Year Limit on Assessments
- Unjust Enrichment
- Introduction
- VAT Invoices
- Importation
- Construction Industry Payments
- Time of Recovery
- Recovery of Input Tax Retrospectively
- Record Keeping
- VAT Returns
- Introduction
- VAT Criminal Penalties
- Civil Penalties: Failure to Register (Value Added Tax Act 1994 Section 67)
- Civil Penalties: Failure to Make Returns/Pay Tax on Time (Section 59 of the Value Added Tax Act 1994)
- Civil Penalties: Incorrect Returns
- Mitigation
- Civil Penalties: Breach of Regulations
- Interaction of Penalties
- Reasonable Excuse
- Default Interest (Value Added Tax Act 1994 Section 74)
- Statistical Returns
- Introduction
- Matters of Appeal
- Conditions of Appeal
- Time Limit for Appeals
- Making an Appeal
- Tribunal Decision
- Further Appeals Against a Tribunal Decision
- Introduction
- Movement of Goods
- Acquisitions
- Dispatches
- Distance Selling
- Installed or Assembled Goods
- Triangular Trade and Simplification
- Transfer of Goods
- Temporary and Other 'Non Taxable' Movement of Goods
- Goods Sent for Process or Repair
- VAT Registration
- EC Sales Lists
- Supplementary Declarations
- Accounting Arrangements
- Introduction
- VAT Returns and Timing
- Estimations
- Introduction
- VAT Visits
- Preparation for VAT Visits
- During the Visit
- Powers of HM Revenue and Customs
- Construction Services
- Anti-avoidance Provisions: Construction
- Other Matters
- Land and Property Transactions
- Anti-avoidance Provisions
- Reverse Surrenders and Reverse Premiums
- VAT and Land and Property - A Summary
- Introduction
- CIPFA Standard of Professional Practice - Tax Management
- Tax Management
General Provisions Relating to Supplies of Education
- Background
- Responsibility for the Provision of Education
- Significance of 'Business' and 'Non-business' Test
- Summary of VAT Considerations for Business/Non-business Supplies
- Education
- Eligible Bodies
- Research
- Examination Services
- Goods and Services Supplied in Connection with Education, Research etc
- Background
- Partial Exemption Regulations
- Methods of Calculation
- Overrides
- Variable Tuition Fees
- Capital Goods Scheme
- Conference Facilities
- Sport and Recreational Courses
- Car Parking
- Books
- Printing and Photocopying
- Letting of Sports Facilities
- Supplies of Education by Subsidiary Companies
- Other Supplies by Subsidiary Companies
- Basic Rules
- Zero-rating Relief for Construction of New Residential Accommodation
- Zero-rating Relief for the Construction of New Buildings Used by a Charity for a Non-Business Activity
- Zero-rating of the Grant of a Major Interest in a New Qualifying Building
- The Lennartz Principle
- Change of Use Provisions
- Lease/Sale and Lease-back Schemes
- Reduced Rate VAT for Fuel and Power
- Charity Advertising
- Aids for the Handicapped
- Other Zero-rated Supplies by or to Charities: Donated Goods and Exports
- Charity Fund Raising Events
Local Authorities, Voluntary Aided, Academies and Other Public Sector Education and Training
- Local Authority schools and Similar Bodies
- Grant Maintained Schools
- Voluntary Aided Schools
- Academies and Free Schools
- Supplies Between Local Authorities
- Vocational Training
- Private Tuition
- Government Funded Training
- Local Learning and Skills Councils and Local Enterprise Companies
- Youth Training
- Youth Credits
- Training for Work
- Sub-contracted Training
- Sheltered Placement Scheme
- Business Start-up Scheme
- Compacts
- Skill Choice
- Out of School Childcare Grants
- Gateway to Learning
- Nurseries, Creches and Playgroups for Under Fives
- Catering
- Accommodation
- Other 'Business' Supplies by Schools
- Sport and Recreational Courses
- Car Parking
- School Uniforms
- Sales of Photographs by Photographers to Pupils/Parents
- School Trips and Educational Holidays
Further and Higher Education and the Independent Sector
- Further Education
- Other Educational Bodies and Institutions
- General Definition
- Eligible Bodies
- International Organisations
- European Commission
- Sponsorship Funding
- Education Franchising
- Place of Supply of Education
- Place of Supply of Research/Consultancy Services
- Recognised Partial Exemption Special Methods
- Conference Facilities
- Catering
- Catering Supplied in Fee Paying Schools, Higher Education Colleges, Universities and other Bodies Supplying Education in the Course of Business
- Student Lettings, Room Hire etc
- Vacation Lettings
- Other 'Business' Supplies by Colleges
- Recreational Courses and Sport
- Car Parking
- Letting of Sports Facilities
- Services Supplied by University/College Departments to the General Public
- College Trips and Educational Holidays
- Charity Advertising
- Goods for Medical Research or Treatment
- Donated Goods and Exports
- Charity Fundraising Events
- Feed-in Tariffs
- Renewable Heat Incentive
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