The VAT journey comes to a close with the more complex matters that vendors might face. While these matters might be “miscellaneous” to most, it is important to understand how to treat them for VAT purposes should you ever come across them. This course aims to facilitate an understanding of the more advanced VAT concepts in legislation and practice. Please note that while these courses are presented as a series of related matters, they cannot be booked as a bundle and bookings are to be made for each course on its own.

This session will cover the following: • Mixed supplies and the apportionment methods for input tax claims • Agents, principals and cost recoveries • VAT on pre-registration supplies, and the amendment of prices agreed upon before registration • Change in use adjustments • The sale of going concerns, deregistration for VAT and the exit charge • VAT and deceased estates

All accounting or tax professionals or vendors charged with the responsibility of accounting for and submitting VAT returns.