This webinar will explore one of the most important concepts in VAT, business and economic activity, and examines its practical implications through recent case law.
Determining whether an activity constitutes a business for VAT purposes is fundamental to establishing the correct VAT treatment.
This webinar will explore the key principles, practical implications and recent developments in this important area, including:
- The significance of business and economic activity for VAT purposes.
- The implications for the scope of VAT, input tax recovery and VAT reliefs.
- Common practical pitfalls and areas of uncertainty.
- The evolution of the business test, from Lord Fisher to Wakefield College. Deemed business activities
- The application of the business test in recent case law.
Resources
Continuing professional development
This webinar has the potential to contribute up to 1.5 hours of verifiable CPD, provided you can demonstrate its relevance to your role. Please click the widget on this page to add it to your CPD record.
A paragraph describing what the webinar is about and who the speakers are.
Resources
- View the webinar (not bold) - only use if not a video embed
First broadcast XX month 20XX
