Welcome

Wednesday, October 14, 2009

by Nick Ryan

Welcome to the VAT Practice blog. Our aim is for our blog to provide you with access to: Hot topics – which features regularly updated information, ideas and comment from The VAT Practice on Irish and international VAT issues. Talk to us – businesses can provide comment on our articles in Hot Topics and enter [...]

Social Share Toolbar

Minister Noonan’s Dail response signals Revenue climb down on VAT exemption for vocational training and retraining

Thursday, April 13, 2017

by Nick Ryan

Following the changes introduced under the Finance Act 2015 regarding the revisions to the legislation covering the application of the exemption for education and vocational training the exemption had been narrowed to reflect recent ECJ decisions. At the time the changes were introduced Revenue had made assurances that the position reflected prior to these changes [...]

Social Share Toolbar

The VAT Practice: What can we do for you?

Friday, March 11, 2016

by Nick Ryan

As with the rain, VAT does not go away and is a constant dampener for many businesses. This with Revenue’s heavy handed approach to the management of VAT compliance and their increasing route of higher penalties it is important for businesses to manage their VAT affairs with due care.
Here a couple of pointers of some of the type of work we undertake and some useful pointers for your clients to consider

Social Share Toolbar

Car dealers still under intense scrutiny for cross border purchases from the UK

Friday, March 11, 2016

by Nick Ryan

This investigation continues to make strides and, based on the reports we have received, continues to reap significant rewards for Revenue. The approach is the same, and it is important for dealers to understand the developments of this investigation and the need to address matters in order to avoid the strong possibility of losing their business.

Social Share Toolbar

Finance Act 2015: VAT exemption for educational services

Friday, March 11, 2016

by Nick Ryan

My concern is the void that they have created between pre FA 2015 and post. You may note that Revenue’s Leaflet remains as it is but for the fact that it now confirms it is “Pre FA 2015”. Revenue provide no comment, guidance or proposal for managing any transitional changes required for those educational providers that qualified for the exemption pre FA 2015 and may now not do so. Nor is there any clarity as to whether the exemption remains in place for those private sector providers that cannot place themselves within the “recognised bodies” list.
The list of recognised bodies does provide some hope for private sector providers but, there is a need to tread with care in interpreting whether a business does qualify. Revenue has clearly signalled that the crossover to the revised legislation will need to be considered on a case by case basis.

Social Share Toolbar