The VAT Practice,
The White House, Cloncorban, Rossmore, Clonakilty,
Co. Cork
Principal: Nicholas Ryan
Tel: +353 (0)23 8838181
Mob: +353 (0)83 3340324
Fax: +353 (0)23 8838181
Email : info@thevatpractice.ie
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 […]
Revenue finally released its guidance document under Revenue E-brief 37/17 in April 2017. The guidance document made one dramatic announcement in its introduction that, under Note 1, where a provider of vocational training meets specific conditions under paragraph 4.1 then they qualify under the exemption and there is no requirement that the provider be a recognised body.
I might be reading this incorrectly but the amended legislation as enacted clearly states that a provider of vocational training has to be a recognised body whereas the Revenue Commissioners’, the representatives of the enforcement of this legislation, are stating that this is not the case.
The VAT Practice has been providing leading edge VAT support services to accountants and SME/OMB’s in Ireland and the UK for over seven years. We have developed a unique support service that provides access to VAT specialist advice for as little as €95 per month AND also provides fee based rewards and benefits. This is […]
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 […]
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