VAT and food (part 1): origin and scope of zero rating

by Angela Bedi

This Tax Insight course covers:

  • Origin and scope
  • General items
  • Food for human consumption
  • ‘In the course of catering’

25 mins
Course status: Not started
Released in October 2025
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VAT: zero rating of construction of residential properties

by Hilary Bevan

This Tax Insight course covers:

  • Zero rating
  • Meaning of ‘in the course of construction’
  • Qualifying services
  • Building materials

25 mins
Course status: Not started
Released in September 2025
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VAT and food

by Angela Bedi

This Tax Insight course covers:

  • Scope and general items
  • Excepted items 1 and 2
  • Excepted items 3, 4 and 4A
  • Excepted item 5
  • Excepted items 6 and 7

35 mins
Course status: Not started
Released in September 2025
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VAT: should I be registered for VAT?

by Angela Bedi

This Tax Insight course covers:

  • Liability
  • Taxable turnover
  • Planning
  • Penalties

20 minutes
Course status: Not started
Released in July 2025
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VAT: tour operators margin scheme - Part 1

by Angela Bedi

This Tax Insight course covers:

  • Introduction
  • The EU scheme
  • The UK scheme
  • Recent developments

25 mins
Course status: Not started
Released in July 2025
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VAT: option to tax

by Hilary Bevan

This Tax Insight course covers:

  • Option to tax
  • OTT Permission
  • Automatic Permission
  • Non-automatic permission

20 mins
Course status: Not started
Released in June 2025
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VAT: the meaning of ‘business’

by Hilary Bevan

This Tax Insight course covers:

  • Implications
  • Legislation
  • The Fisher test
  • Current position

25 mins
Course status: Not started
Released in July 2025
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VAT: the private tuition exemption

by Tim Palmer

This Tax Insight course covers:

  • Conditions & circumstances
  • Practical examples
  • Inapplicability of exemption
  • Further case law

45 mins
Course status: Not started
Released in June 2025
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VAT: business entertainment

by Sarah Kay

This Tax Insight course covers:

  • Introduction
  • Hospitality of any kind
  • Provided for free
  • Not provided to an employee

25 mins
Course status: Not started
Released in June 2025
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VAT: supply chain fraud

by Angela Bedi

This Tax Insight course covers:

  • What is it?
  • Taxpayer responsibility
  • Minimising the risk
  • Potential consequence

25 minutes
Course status: Not started
Released in June 2025
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VAT: input tax recovery and motor expenses

by Sarah Kay

This Tax Insight course covers:

  • Introduction
  • Repairs and maintenance
  • Road fuel
  • Electric vehicles

15 mins
Course status: Not started
Released in May 2025
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VAT: late submission and late payment penalties

by Meg Wilson, updated by Hilary Bevan

This Tax Insight course covers:

  • Overview
  • Late filing penalties
  • Late payment penalties
  • Interest

20 minutes
Course status: Not started
Released in May 2025
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VAT: place of supply of services

by Angela Bedi

This Tax Insight course covers:

  • Basic concepts
  • Exceptions
  • Imported services
  • OSS scheme

25 minutes
Course status: Not started
Released in December 2024
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VAT: domestic reverse charges

by Hilary Bevan

This Tax Insight course covers:

  • Background
  • Conditions and specified services
  • Example
  • Main Issues

20 minutes
Course status: Not started
Released in December 2024
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VAT: removal of exemption from private school fees

by Angela Bedi

This Tax Insight course covers:

  • Scope
  • Anti-avoidance
  • Supplies
  • Planning


35 minutes
Course status: Not started
Released in December 2024
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VAT: tour operators margin scheme - Part 2

by Angela Bedi

This Tax Insight course covers:

  • Scheme overview
  • Exclusions
  • Calculating the VAT due
  • Input tax

30 minutes
Course status: Not started
Released in November 2024
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VAT: one stop shops

by Sarah Kay

This Tax Insight course covers:

  • Introduction
  • Place of supply
  • Accounting for EU VAT
  • Imports

25 mins
Course status: Not started
Released in November 2024
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VAT: assessments

by Hilary Bevan

This Tax Insight course covers:

  • When they are issued
  • Calculation
  • Appeals
  • Interest

25 mins
Course status: Not started
Released in November 2024
Book a demo

VAT: partial exemption – attribution in detail

by Sarah Kay

This Tax Insight course covers:

  • Introduction
  • Attribution
  • Examples
  • Next steps

25 mins
Course status: Not started
Released in November 2024
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VAT: input tax recovery

by Sarah Kay

This Tax Insight course covers:

  • Properly chargeable

  • Attributable to taxable supplies
  • Not blocked
  • Evidence held

25 mins
Course status: Not started
Released in October 2024
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VAT: place of supply of goods

by Angela Bedi

This Tax Insight course covers:

  • Basic position
  • Imports/exports
  • Online marketplaces
  • Additional considerations

30 minutes
Course status: Not started
Released in August 2024
Book a demo

VAT: supplies to charities

by Hilary Bevan

This Tax Insight course covers:

  • General reliefs
  • Specific reliefs
  • Building alterations
  • Cost Sharing Exemption

25 minutes
Course status: Not started
Released in June 2024
Book a demo

VAT: energy saving materials

by Angela Bedi

This Tax Insight course covers:

  • Legislation
  • What is an ESM?
  • When is relief available?
  • Caselaw

25 minutes
Course status: Not started
Released in May 2024
Book a demo

VAT: charity fundraising events

by Hilary Bevan

This Tax Insight course covers:

  • Fundraising events overview
  • What is a qualifying body?
  • What is a fundraising event?
  • Case Law

25 mins
Course status: Not started
Released in March 2024
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VAT: insurance intermediary services

by Sarah Kay

This Tax Insight course covers:

  • Legislation
  • Broker or agent?
  • Related to insurance transaction
  • Intermediary services

20 mins
Course status: Not started
Released in March 2024
Book a demo

VAT: charities

by Hilary Bevan

This Tax Insight course covers:

  • What a charity is
  • Business and non-business income
  • Income
  • Purchases

20 mins
Course status: Not started
Released in February 2024
Book a demo

VAT: the exemption for insurance

by Sarah Kay

This Tax Insight course covers:

  • Legislation
  • UK non-VAT case law
  • CJEU case law
  • Practical examples

25 mins
Course status: Not started
Released in December 2023
Book a demo

VAT: reduced rating of conversions

by Hilary Bevan

This Tax Insight course covers:

  • Qualifying conversions
  • Renovation or alteration
  • Qualifying services
  • Building materials

15 mins
Course status: Not started
Released in November 2023
Book a demo

VAT: error correction

by Angela Bedi

This Tax Insight course covers:

  • Error or adjustment?
  • Correction methods
  • Restrictions
  • Penalties

20 mins
Course status: Not started
Released in October 2023
Book a demo

VAT: academies

by Hilary Bevan

This Tax Insight course covers:

  • What are academies?
  • VAT registration
  • Non-business income
  • Business income

25 mins
Course status: Not started
Released in September 2023
Book a demo

VAT: bad debt relief

by Sarah Kay

This Tax Insight course covers:

  • Introduction
  • Conditions
  • Making a claim
  • Obligations of debtor

20 mins
Course status: Not started
Released in August 2023
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VAT: time of supply

by Sarah Kay

This Tax Insight course covers:

  • Importance
  • Basic tax point
  • Actual tax point
  • Special rules

15 mins
Course status: Not started
Released in August 2023
Book a demo

VAT: charity buildings

by Sarah Kay

This Tax Insight course covers:

  • Introduction
  • RCP
  • Construction
  • Sale

20 mins
Course status: Not started
Released in August 2023
Book a demo

VAT: output tax for composite and multiple supplies

by Angela Bedi

This Tax Insight course covers:

  • Overview
  • Composite supplies
  • Multiple supplies
  • Apportionment methods

20 mins
Course status: Not started
Released in August 2023
Book a demo

VAT: Agent v Principal

by Hilary Bevan

This Tax Insight course covers:

  • Introduction
  • Disclosed agents
  • Undisclosed agents
  • Conclusion

12 mins
Course status: Not started
Released in June 2025
Book a demo