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VAT & Property Conference 2023

10th November

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Originally run by Tolley®, later by Orca Law and now in its first year with Scammell & Nyland,

this conference has been the premier event in its field since 2002.

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Please note that bookings for this event are now closed.

In collaboration with:

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Why attend?

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If you work in VAT, you probably can’t escape property and construction – it can affect any of your clients, it’s complicated, and it throws up new challenges all the time.  You need to know what’s going on.  And, sometimes, it’s reassuring to find that no-one else knows, either.

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And if you work in property, or property tax, you’ll know that you can’t make assumptions about VAT.  Even if the deal or project you’re working on looks the same as the last one, trivial differences, or a new interpretation from HMRC, can suddenly add 20% to the costs.  Again, you need to know.

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Join us as we welcome a host of leading experts in the field of VAT & Property in our first live event hosted by Scammell & Nyland.

Why attend?

Speakers

Speakers
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Colin Smith - Chair

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Colin has worked at M&G Plc for over a decade, advising on VAT matters related to its property funds. He takes an active role in the industry, lobbying HMRC and HM Treasury for change, and is the current chair of the British Property Federation's VAT Committee.

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Tracey Wright Osborne Clarke

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Tracey is a partner at Osborne Clarke LLP where she leads the Real Estate Tax team.
She provides transactional and tax structuring support to a wide range of investors, funds, developers, landowners and occupiers. She has particular expertise in transactions with residential aspects, including build to rent and student accommodation.

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David Walters Deloitte

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David is an Associate Director in Deloitte’s Tax Policy Group, where he assists Deloitte’s Indirect Tax practice in analysing tax technical developments, responding to consultations, presenting training sessions and webcasts, and contributing to Deloitte’s VAT newsletters.  He represents Deloitte on the VAT committees of the CIOT and ICAEW.

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Chris Nyland Scammell & Nyland

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The co-author of VAT on Construction, Land and Property, published by Scammell & Nyland, Chris has specialised in the taxation of real estate and the built environment for almost two decades. He was a partner at Gowling WLG, and provides consultancy services to some of the largest property operators in the UK. He is an active member of the BPF’s VAT Committee, and a regular contributor to Tax Journal.

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Audrey Fearing RSM

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Audrey is a partner at RSM TAX UK. With over 30 years of professional experience, she focusses on advising NHS, local authority and social housing clients on all aspects of VAT. She was a founder member of the VAT Expert Group that was established by the European Commission to provide support in shaping future EU VAT legislation.

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Jeremy Woolf Pump Court Tax Chambers

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Jeremy is a barrister specialising in tax law at Pump Court Tax Chambers. He is chair of the Chartered Institute of Taxation's European and Human Rights working group. He is also chair of the indirect tax committee of CFE Tax Advisors Europe and was one of its representatives on the European Commission VAT Expert Group. He has been awarded a certificate of merit by the CIOT.

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Martin Scammell Scammell & Nyland

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Martin Scammell is the co-author of the leading reference work VAT on Construction, Land and Property, published by Scammell & Nyland, and an occasional consultant in these areas. Martin started out in VAT Policy in Customs & Excise, was a Partner at Ernst & Young, and then head of indirect tax at Eversheds. He is technical secretary to the BPF’s VAT Committee, and a member of the JVCC, of HMRC’s Land and Property Liaison Group, and of the CIOT’s indirect taxes and property taxes committees.

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Andy Higgins HMRC

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Andy Higgins is Head of VAT Reliefs and Financial Services Policy at HMRC. His 20 years’ experience of the tax includes a spell as a compliance officer at Chester VAT Office, and several roles in Large Business, latterly as Regime Lead for VAT and IPT.

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Andrew Tucker HMRC

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Andrew Tucker is Head of VAT Infrastructure Policy Design at HMRC. He has had a variety of roles at HMRC, including heading up the VAT Reliefs, Deductions and Financial Service teams. He is a certified leadership coach, a sought after speaker on a variety of topics, and lectures at St Mary’s University on Leadership in the 21st century. 

Programme

Programme

8.45      Registration

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9.30      Welcome and introduction to the day

             Colin Smith

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9.45      Taking back control – interpretation post-Brexit

             Jeremy Woolf

  • The current position. How far can we still rely on the Directive, general principles of
    EU law and CJEU judgments?

  • How do these changes apply to older disputes?

  • A new landscape from 1 January: the implications of the Retained EU Law (Revocation and Reform) Act 2023

  • What do we (and HMRC) need to rethink?

 

10.30    Break

 

10.50    Issues for social housing

             Audrey Fearing

  • Transacting with housing associations

  • What makes them different? The regulatory and financial framework

  • Zero-rating denied – ESM, cladding remediation

  • Service charges and managing agents – all resolved?

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11.35    HMRC policy update

             Andrew Tucker, Andrew Higgins

  • Scoping the property exemption – what we’re trying to do

  • Updating guidance – a work in progress

  • VAT registration – changes in the pipeline

  • Questions from the floor

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12.20    Morning Q&A

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12.30    Lunch

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13.30    Dealings in development land

             Tracey Wright

  • What people do, and why

  • Promotion agreements – can they be VAT- (and tax-) efficient?

  • VAT uncertainties – call options, overage

  • Joint ventures and collaboration

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14.15    Commercial property – what’s new in 2023

             Martin Scammell

  • No more acknowledgements – proving you’ve opted

  • The anti-avoidance rules – what to consider, and what difference does Moulsdale make?

  • The exceptions to exemption, and where they matter

  • New challenges with TOGCs – are HMRC changing the rules?

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15.00    Break

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15.20    What we’ve learnt from case law

             David Walters

  • The latest on single and multiple supply

  • Characterising the single supply – a threat to VAT reliefs?

  • Are fund-raising cases really different? Hotel la Tour etc

  • Business/non-business – have HMRC got it right?

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16.05    DRC, CIS – staying afloat in the alphabet soup

             Chris Nyland

  • Do HMRC understand it themselves?

  • Resolving the CIS uncertainties

  • No more light touch – compliance challenges with the DRC

  • How to stay out of trouble

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16.50    Q&A

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17.10    Complimentary drinks and refreshments

This year's venue

Venue


This year's event will be held in the heart of London at etc.venues County Hall.

Address:

etc. venues County Hall

Belvedere Rd

London

SE1 7PB

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