AITI Chartered Tax Adviser
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VAT

What are the VAT rates?

Who must register for VAT?

What is the meaning of supply of goods? How to determine supply of goods.

What is the meaning of supply of services? How to determine the place of supply of services.

What are the exempt activities?

What are the zero rated activities/exempt activities with credit?

What goods and services are chargeable at he low rate of VAT 13.5% (or 9%-marked with a *)?

What is a composite supply and multiple supplies?

What is the two-thirds rule?

What are the new VAT rules on property transactions?

What is the capital goods scheme?

What are the rules for landlords?

How is VAT liability calculated?

What is the taxable amount of supply goods and services?

What VAT can be deducted from purchases of goods and services?