VAT Establishment Pitfalls: Lessons from HMRC Practice and Case Law

Event information

This webinar cuts through common misconceptions to explain how HMRC and the courts determine establishment in practice.

We will cover:

• The core requirements and differences between business establishments and fixed establishments for VAT purposes;
• Common misconceptions, including why UK incorporated companies are not automatically established in the UK;
• How HMRC approaches establishment, including premises requirements and the impact of directors' residency;
• The differences in definitions between Place of Supply and VAT Groups, with reference to the recent Barclays case;
• How to determine establishment status when dealing with modern practical issues, such as fully remote workforces; and
• Managing compliance challenges, including suppliers charging VAT to NETP UK companies, correcting incorrect registrations or input tax claims, and best practices for due diligence.

About the speakers

Glyn Edwards, VAT Director, MHA Glyn Edwards is a VAT Director at MHA, the UK member firm of Baker Tilly International. He leads MHA Tax Dispute Resolution Team having represented and supported clients at every level of the Tax Tribunals and higher Courts in both England and Scotland, including at the UK Supreme Court and the Court of Justice in Luxembourg.

Ed Saltmarsh, Technical Manager, VAT and Customs, ICAEW Ed has been the Technical Manager for VAT and other indirect taxes at ICAEW since June 2022. In this role, he manages the Tax Faculty’s VAT Committee, Duties Committee, and Technical and Oversight Committee. Ed represents ICAEW on HMRC’s Joint VAT and Joint Customs Consultative Committees. He regularly contributes to ICAEW’s TAXline magazine and podcasts, Accountancy Insights and The Tax Track. A Chartered Tax Adviser since 2017, Ed also holds qualifications in customs duties and tax technology. Previously, he was a Senior Manager in the VAT team at BDO.

CPD hours

ICAEW's Continuing Professional Development (CPD) Regulations require a minimum number of hours and an ethics requirement. Attending this event could contribute up to 1hr of verifiable CPD, providing you can demonstrate that the content is relevant to your role.

A copy of the event booking confirmation email is accepted as evidence of verifiable CPD. Click here to use ICAEW’s self-assessment tool to help you work out how much CPD you will need to fulfil each year.

Costs

ICAEW members and non-members are welcome to join. This event is organised by the Tax Faculty. Please click here to join online.