VAT Partial Exemption

Speaker:  Robert Facer  |  CPD Hours: 6

Price £395 plus VAT

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Businesses making taxable and exempt supplies must apply the partial exemption rules to determine how much VAT can be claimed on business expenditure.  The rules have become increasingly complex, as a result of case law and HMRC policy changes. 

This course provides a practical guide to applying the partial exemption and capital goods scheme rules, which will enable delegates to minimise the risk of VAT errors and maximise VAT reclaimed on costs.


  • Basic principles
  • Taxable and exempt supplies
  • Attribution of input tax
  • Methods
  • De minimis test
  • Annual adjustment
  • Overrides
  • Clawback/payback
  • Capital goods scheme
  • Common issues


In-house finance staff and accounting professionals involved in VAT return preparation for partially exempt businesses (e.g. financial services, insurance, real estate, education, healthcare, charities and not for profit)

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