Research, VAT and other Taxing Issues

Brunel/Murdoch Room, Holywell Park, Loughborough

Thursday 13 May 2010

Target Audience

Research administrators with financial responsibilities but who are not expected to be VAT experts.

Are you confused about VAT or wonder about the definition of research for VAT purposes? Are you unsure of who is an eligible body or whether your project should charge VAT or not? Do you wonder how VAT affects research commissioned under the EC Framework programmes? If so this ARMA Training Seminar could be just what you need.

All these issues, and more, will be addressed in this seminar, which aims to provide background information on the treatment of research for VAT purposes and how this has changed in recent years. This will include definitions of research, consultancy and also how to claim and charge for VAT. This is an interactive session designed to give participants the opportunity to share knowledge and ask questions.

Objectives

Delegates will receive a comprehensive grounding in a wide variety of scenarios involving the interaction of VAT on universities and the research they carry out. They will then be better placed to understand the often complex requirements of their finance offices in dealing with, and accounting, for VAT and will gain confidence in dealing with VAT issues that may be raised by their researcher communities.

Course Team

Andy Burrell, Ellis Chapman & Associates worked for HM Customs & Excise for nearly 12 years, latterly as a VAT Senior Officer controlling a wide range of large businesses and managing both VAT Enquiries and Appeals & Reconsiderations Teams. He joined one of the 'big-four' acountancy firms where he achieved the Chartered Tax Advisor qualification and became a VAT Manager specialising in helping businesses in the education and property sectors. Since joining Ellis Chapman & Associates in 2003, Andy has asisted Loughborough University, Student Union and property clients in manty VAT planning and compliance issues, including fuel and power reliefs, partial exemption and capital projects. Andy also has expertise in determining the zero-rated non business areas of qualifying buildings utilising the HMRC concession to the full.

Harriet Latham, Direct Taxes Manager, Loughborough University

Alastair McClelland, Tax manager. Loughborough University has worked at LU since September 2002, with previous tax manager experience at Barnardos and a large Local Authority. Prior to this he worked with HM Customs & Excise (now HM Revenue & Customs) for 14 years in various VAT assurance roles, including several years in the Derby National Large Trader VAT Control Team and other shorter spells chasing debts with the bailiff for Customs and visiting smaller VAT-registered businesses. He is also a qualified Management Accountant but likes to keep that secret when at all possible when dealing with other colleagues in finance!

Nigel Bilsbrough is the Finance & Resources Manager, Centre for Research in Social Policy, Loughborough University

Programme
Price
Venue
Travel
Queries
Booking

Programme

09.30	Coffee and registration
09.55	Introduction and welcome
10.00	Refresher on the VAT basics When VAT is due What is a supply Liability of supplies - whether taxable, zero-rated, exempt or outside the scope Liability of overseas research Related VAT recovery, if any What is the definition of 'research' for VAT purposes? How to determine whether there is a supply of research
11.15	Coffee
11.30	What is non business University of Southampton case VAT reliefs associated with non business Other VAT reliefs associated with non business Medical equipment - what is the definition of 'medical equipment' and how must it be 'mainly' used What are 'accessories' What 'consumables' can be zero-rated Certification for zero rating
12.30	Lunch
13.45	Customs duties basics and reliefs - how to keep your tax manager happy More than one contracting party Sub contractors involved in research - eligible body? Tripartite research agreements Direct taxes: Can I just make this payment? - subject payments and payments to casual staff Recent changes and issues
15.00	Tea
15.15	Conclusions and Questions: Delegates will be asked in advance of the workshop if they have particular issues they would like addressed that do not appear to be covered in the programme.
1600	Close

Price

ARMA members: £195

Non-members: £258 until 31/3/10, £262 thereafter

Booking will open shortly.

ARMA members should log in before making event bookings.

The higher rate for non-members includes annual membership of ARMA for the period until 31st March 2011. For tax reasons, ARMA events are open to members only. If you are not yet a member, a membership subscription will automatically be added to your invoice.

Venue and Travel

The seminar will take place in the Brunel/Murdock Room (first floor), Sir Dennis Rooke Building, Holywell Park, at Loughborough University. Map

From Loughborough railway station, Holywell Park is a 10-15 minute taxi ride or there is a bus from the station to the University every 10 minutes which terminates at Holywell Park.

Queries

The contact for general queries is Rosemary. For queries related to course content, please contact Nigel Bilsbrough.

Booking

All bookings must be made online. ARMA reserves the right to limit the number of participants from any one institution. If you wish to make a large number of bookings, please contact Rosemary before doing so.

Please read our Terms & Conditions before registering.

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