Course Details

This course is designed for accountants who advise on all manner of property transactions, where RCT is often overlooked. It will provide practical guidance on RCT including its application, its interaction with VAT and potential exclusions available. The course also describes common mistakes seen in practice and comment on ways to mitigate penalties.

 

Janette Maxwell covers the following topics during this course:

  • Definition of 'Construction Operations' and “Principal Contractors”
  • Online RCT regime (eRCT)
  • Non-resident principal contractors
  • Maintenance and repair contracts
  • Review of common pitfalls and penalties for non-compliance
  • Operation of the “own use” exemption

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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.