Course Details

This course is designed for accountants and tax advisers who will, at some stage, advise clients on topical VAT issues. Together with PAYE, VAT is the most heavily audited tax by the Revenue Commissioners, so it is vital for advisors to keep up to date with this complex tax. 

This course provides a practical overview and refresher of the Irish VAT aspects relating to property including sales, purchases, leases and licences. VAT on cross border trade within the EU will be considered, together with the VAT implications on imports and exports. The One Stop Shop is discussed, together with the proposed changes that are being introduced by the VAT in the Digital Age (“VIDA”) reforms. 

The course also describes common mistakes seen in practice and comment on planning opportunities.

In this course Janette Maxwell covers the following topics;

  • VAT on property transactions – VAT treatment of sales and purchases, together with entering into licences and leases. Application of the transfer of business provisions. 
  • VAT treatment of sales by property developers
  • Cross border EU trading - intra EU acquisitions and dispatches 
  • Exports, imports, commercial incoterms and postponed VAT accounting (PVA)
  • EU One Stop Shop and VIDA

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CPD Course Speaker

Grant Thornton

Janette Maxwell

Janette joined Grant Thornton in 2010 and is a director in the Indirect Tax team, specialising in VAT and RCT. She is a solicitor and tax advisor. Her areas of expertise include property transactions, cross border trade and vendor/purchaser due diligence as part of restructuring of businesses. Janette provides regular training to finance departments of clients and keeps them abreast of Irish and EU VAT developments.