Friday 27th September 2024
etc.Venues, County Hall, London
Tickets are £625 plus VAT for a full day including lunch and a complimentary drinks reception in the evening. See details below.
Leading experts in their field will spend the day taking a deep dive into all things VAT, property and construction.
Join us as we take you through the ways you can manage risk and spot opportunities – whether in your own organisation, or your clients’. You need to know what’s going on, and to be sure that you’ve not missed an important new development.
This event is your chance to hear a unique range of perspectives on current issues.
EVENING DRINKS RECEPTION
Following the conference there will be a complimentary drinks reception at the Slug & Lettuce – County Hall from 5pm – 8pm. This will be a great opportunity to catch up with the speakers and decompress after a full day.
For any enquiries, please email
We look forward to seeing you there.
Speakers
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.
The co-author of VAT on Construction, Land and Property, published by Scammell & Nyland, Chris Nyland has specialised in the taxation of real estate and the built environment for two decades. He was a partner at Gowling WLG and continues to provide consultancy services to some of the largest property operators in the UK. He is a member of the BPF’s VAT Committee, a member of the CIOT’s Property Taxes committee, and a regular contributor to Tax Journal.
Tracey Wright is a tax partner at Osborne Clarke, leading their tax group generally, and their real estate and infrastructure sector offering specifically. She provides both transactional and tax structuring support to a wide range of institutional investors, funds, developers, landowners and occupiers. She has particular expertise in transactions with residential aspects, including build to rent structures and student accommodation projects.
Daniel Taylor is the VAT technical lead within HMRC’s VAT policy team. He provides technical leadership on Reliefs, Deductions, Financial Services and Overseas Repayments. Daniel has over thirty years’ experience within HMRC, of which over twenty years has been spent in VAT policy. This has included place of supply of services policy, as well as negotiating on EU Exit and the Windsor Framework. Daniel is a Chartered Tax Adviser.
Bob Langridge is a tax partner at Brodies LLP, and regularly advises on high end real estate taxation, corporate reconstructions, the taxation of funds and asset managers, start-up / high-growth companies and business owners. He is a member of the Law Society of Scotland’s Tax Law Sub-Committee; the Stamp Taxes Practitioners’ Group; the VAT Practitioners’ Group and is on the committee of the Edinburgh branch of the CIOT.
A solicitor advocate, Chartered Tax Adviser and CEDR Accredited Mediator, Kate Garcia works as a tax partner at Shoosmiths LLP, with a focus on real estate transactions and property taxes. She has particular expertise in handling contentious tax matters, including disputes with HMRC and tax appeals. Kate is also a member of the Stamp Taxes Practitioners Group and the Contentious Tax Group.
Michael Thomas is King’s Counsel at Pump Court Tax Chambers. He advises and litigates in relation to all areas of the UK tax code, but has a particular experience of tax issues relating to property. He has advised on some of the UK’s largest real estate transactions and investment structures, as well as countless development projects, and is recognised for his “strong record of success in tax litigation.” Michael sits on the ICAEW VAT and Duties Sub-Committee.
Martin is the co-author of 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.
Programme
8.45
Registration
9.30
Welcome and introduction to the day
Colin Smith
9.45
The greater good – how broad a view can a business take?
Chris Nyland
- Input tax attribution and chain-breaking transactions: Hotel La Tour, Hippodrome and friends
- Consideration: valuation and existence of a supply
- Working out who supplies whom
10.30
Break
10.50
After the first grant – dwellings
Tracey Wright
- When is a dwelling not a dwelling? Realreed, Sonder … and Note 2(c)
- Remediating cladding
- Exiting dwelling-led investments
11.35
HMRC policy update
Daniel Taylor
- When is a prohibition a prohibition?
- Modern Methods of Construction
- When are defects snagging in the course of construction?
- Energy Saving Materials
12.20
Morning Q&A
12.30
Lunch
13.30
RRP – reinventing residential profiles
Bob Langridge
- Certification and clawbacks – where are we?
- When ‘dwellings’ took over
- Resurgence: reinvention for new types of living
14.15
Going wild: VAT and biodiversity net gain
Kate Garcia
- Origins of the new market for rewilding
- Emerging clarifications of liabilities
- The various different actors in the area.
15.00
Break
15.20
When planning goes wrong
Michael Thomas KC
- Where to begin
- HMRC and disclosure
- Litigation of various stripes
- The importance of implementation
- Comparisons with direct taxes: where can VAT learn and where does it differ?
16.05
What else just happened?
Martin Scammell
- The property exemption – passivity gets active
- Do they think it’s all overage?
- Amateurs at work – HMRC’s new DIY scheme processes
- Changing the narrative – Fount Construction and other cases
- School property – a new landscape
16.50
Q&A
17.10
Complimentary drinks and refreshments at the the Slug & Lettuce – County Hall