IPASS

Finance Agreements
Forms of Finance; Difference between a Lease and Hire Purchase Agreement; Hire Purchase Agreements; Operational Leases; Operational Leases and Service Charges; Finance Leases; Deposits paid on Lease Agreements; Trade-in on a Lease Agreement; Termination of a Lease Agreement; Termination Transactions

Finance Agreements
Forms of Finance; Difference between a Lease and Hire Purchase Agreement; Hire Purchase Agreements; Operational Leases; Operational Leases and Service Charges; Finance Leases; Deposits paid on Lease Agreements; Trade-in on a Lease Agreement; Termination of a Lease Agreement; Termination Transactions

The Margin Scheme
Introduction; Margin Scheme Goods; Sources of Margin Scheme Goods;  Who are accountable dealers?;  VAT rates on Margin Scheme Goods; Deductibility of Input VAT; Invoices issued for goods sold under the Margin Scheme; Opting out of the Margin Scheme; Goods bought from Other EU States under the Margin Scheme; Margin Scheme goods sold to customers in another EU State; Globalisation; Car Dealers

Section 56 Relief (previously Section 13A Relief)
Introduction; Qualifying Persons; Group Registrations; Authorisation Procedure; Purchases within the State by an Authorised Person; Qualifying Goods and Services; Supplies of Low Emissions Motor Vehicles; Self-supplies or Exempt use; Section 56 and intra-Community Acquisitions; Section 56 and Imports; Alcohol Products

Apportionment of Input VAT Credit
The Rules on Deductible Input VAT; Dual Use Inputs; The Proportion of VAT Deductible; Partially Exempt Persons and Intra-Community Acquisitions; Annual Review of dual use inputs

VAT on Services
What is a Service?;  VAT on Services; VAT on Software; VAT on Food and Catering Services; VAT on Take Away Food; Services – Essential Issues; Place of Supply of Services - General Rule

Estimates, Assessments and Appeals
Section 110 estimate; Appeal against Section 110 estimate; Section 111 assessment; Appeal against Section 111 assessment; Section 111 calculation; VAT Appeals; Types of VAT Appeals; Time limits; Late Appeals; Settlement by Agreement; Listing of appeals; Circuit Court; High Court; ECJ

Place of Supply of Services
General Rules – Business to Business (B2B); Business to Consumer (B2C); Rules - Exceptions and Variations; Services Received from Abroad; Use and Enjoyment Provisions; Flowchart Summary – B2B and B2C; Completion of the VAT 3 and RTD – B2B Services

VAT and Construction Services
VAT Rates; Place of Supply of Construction Services; Fixtures; Fittings; Supply and Installation of Fixtures; The Two-Thirds Rule; Supply and Installation/Assembly of fittings; Progress Claims and Non VAT Invoices; Issuing VAT Invoices for Progress Payments; Retention Money

VAT and Relevant Contracts Tax
Reverse Charge on Construction Services; Relevant Contract Tax (RCT); Self Accounting for VAT on Construction Services; Summary of Rules; Government Departments, Local Authorities and Public Bodies; Two-Thirds Rule and Supplies of Goods; 23% VAT Rate; Repair and Maintenance Services; Design and Build Contracts; Subcontractors Established Outside the State

Repayments to Unregistered Persons
Foreign Business Incurring Irish VAT; Zero-Rating of Services Supplied to Foreign Traders (VAT 60A Procedure); Farm Buildings or Structures, Fencing, Land Drainage and Land Reclamation; Sea Fishing Vessels and Equipment; Marine Diesel; Irish companies providing certain services outside the State; Touring Coaches; VAT Charged in error by Customs; Sea Rescue Craft, Equipment, etc; Disabled Persons; Disabled Persons Aids and Appliances; Radios for the Blind; Residential Caravans and Mobile Homes; Donated Medical Equipment; Donated Research Equipment; Humanitarian Goods; Investment gold; Enquiries; Cross Border Refunds of VAT in the EU 

Triangulation
Place Where an Intra-Community Acquisition Occurs; When Triangulation Occurs; Goods Delivered to Customer Outside of the EU; Order Received from Customer Outside of the EU for Delivery within the  EU 

Revenue VAT audits
How Revenue select companies for VAT audit; How to prepare for a Revenue VAT Audit; What happens on a Revenue VAT audit; Making a voluntary disclosure – what it includes and the repercussions; The problems which arise on Revenue VAT audits; Publication as a tax defaulter.