Partnerships & Joint Ventures – VAT

Local authorities are increasingly involved in “partnership” initiatives with other local authorities, NHS Trusts, other public bodies, community groups and local businesses. This one-day course explores typically encountered “partnership” working arrangements in detail, and identifies the VAT implications and common pitfalls.

The course aims to give participants the ability to differentiate between different types of “partnerships” and their structures so that the correct VAT treatment can be applied. It will also allow participants to identify, at an early stage, situations where VAT may be an issue so that prior consideration can be given to the best operating structure. Each topic is clearly explained, with the use of case-studies and exercises to reinforce key points.

The content of the course includes:

• Joint Working, Joint Commissioning, Joint Ventures
• When does an arrangement constitute a “partnership”
• Frequently encountered “partnerships”
• What is the relevance of being the “accountable body”
• Management Boards and Committees
• Who is the recipient of the funds and who makes supplies
• Separate Legal Entity
• Single Lead Body or Multi Lead Body
• Section 31 Health Act & Pooled Budget Agreements
• Joint Committees
• Shared Service Arrangements
• Joint ownership of land
• Public Private Partnerships

The course would benefit:

• those with day to day responsibility for VAT management
• capital accountants and capital project managers
• lawyers
• those with senior management responsibilty for the VAT function

The course tutors are Peter Gladdish, Bill Petty, and Gordon Turner, who all have considerable experience of working with local authorities of all sizes on a broad range of VAT issues. Peter is also a member of the CIPFA VAT Committee.

If you wish to train more than 6 staff you may like to consider an in-house training course.