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DTSTART:20001029T020000
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BEGIN:DAYLIGHT
DTSTART:20000326T010000
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UID:20260823T213030Z - 59761@2c61967ae9ea
DTSTART;TZID=Europe/London:20260122T100000
DTEND;TZID=Europe/London:20260122T113000
CREATED:20260823T213030Z
DESCRIPTION:<a href="https://www.derbyshirealc.gov.uk/event/vat-partial-exe
 mption-397">VAT - Partial Exemption</a>\nDetails For clerks\, finance staf
 f and councillors of councils that lease or hire out land and buildings (s
 uch as village halls\, community centres\, meeting rooms or markets)\, who
  need to understand when their council is at risk of not being able to rec
 laim VAT. Essential for any council contemplating major building projects\
 , or incurring significant expenditure on running these facilities. This s
 ession is for those who already understand the rules of VAT (possibly from
  having attended one of our VAT sessions) and need to work out whether the
 ir council can reclaim VAT in relation to its use of land. This session is
  unlikely to be of benefit for councils spending less than £50\,000 a yea
 r\, or for anyone that doesn't already understand the difference between b
 usiness and non-business activities or between taxable and exempt supplies
 . This session explains when VAT cannot be reclaimed in relation to exempt
  activities and what options may be available if you are in that situation
 . Topics include: • law and guidance • non-business\, taxable and exem
 pt uses of land • Apportionment of costs • Partial exemption calculati
 ons • Occasional breaches • Option to tax • Capital Goods Scheme adj
 ustments By the end of this session you will: • Know where to find the r
 elevant legislation and guidance • Understand how to undertake a partial
  exemption calculation • Recognise when a project is likely to lead to u
 nrecoverable VAT • Be aware of options to achieve VAT recovery Session l
 eader: Steve Parkinson\, The Parkinson Partnership LLP Steve is a former T
 own Clerk & an accountant with 30 years’ experience in public sector fin
 ance\, who specialises in advice & training for the local council sector. 
 Instructions This is an interactive session\, you will need a device with 
 a reasonable screen size such as a PC\, laptop or tablet to be able to par
 ticipate fully. Your booking confirmation will [...]
DTSTAMP:20260823T213030Z
LOCATION:Zoom
SUMMARY:VAT - Partial Exemption
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