VAT Law & Practice Update 2026-27. Live Online Conference

VAT LAW & PRACTICE UPDATE 2026–27: THE KEY DEVELOPMENTS, RISKS AND CHALLENGES

Six Leading Specialists | Six Key Issues | One Essential Afternoon

November 2026 | Date to be confirmed
Live Online Conference

VAT continues to generate some of the most complex and expensive tax disputes. Where are the risks now?

VAT may be a familiar tax, but its application is anything but straightforward.

The distinction between taxable and exempt supplies, the right to recover input tax, the treatment of property transactions and the limits of HMRC's assessment and penalty powers continue to produce difficult legal and practical questions.

Meanwhile, developments in case law are changing how established principles should be interpreted, and HMRC's revised position on VAT grouping following Skandia has introduced important considerations for businesses with cross-border operations.

Getting the VAT treatment wrong can have substantial financial consequences — and the problem may not become apparent until an HMRC enquiry, assessment or dispute arises.

What are the latest developments in the courts? When can input tax legitimately be recovered? Where do the boundaries of medical exemptions lie? How should complex property transactions be structured? And how can taxpayers and their advisers most effectively challenge HMRC when things go wrong?

This conference brings together six leading VAT specialists to examine the developments, uncertainties and practical problems that matter most to advisers and their clients in 2026–27.

The emphasis throughout will be on rigorous legal analysis, practical application and identifying opportunities as well as risks.

HOW MUCH DOES IT COST?

Conference Fee: £249 + VAT per organisation

Up to 20 additional colleagues from the same organisation can attend at no extra charge.

The conference fee includes:

• Attendance at all six sessions.
• Access to the conference recording.
• Speakers' presentation materials, where supplied.
• Opportunities to submit questions.

THE SIX KEY TOPICS

1. VAT Case Law Update 2026–27 — The Decisions That Matter and Their Practical Consequences

VAT litigation continues to shape the interpretation of fundamental concepts, sometimes challenging long-established assumptions about how transactions should be treated.

But which recent judgments really matter, and how far do their implications extend beyond the particular facts of each case?

This session will examine:

• Significant recent decisions from the UK courts and tribunals.
• Important developments in the interpretation of VAT legislation.
• The treatment of composite supplies, exemptions and taxable transactions.
• The continuing relevance of retained and assimilated EU VAT case law.
• Areas where judicial decisions have created uncertainty or conflicting interpretations.
• The practical consequences for VAT planning, compliance and disputes.
• The Latest Battles Over the VAT Liability of Supplies

The key question: Which developments in VAT case law should advisers be acting on now, and which established approaches may need reconsideration?

2. Input Tax Recovery — Current Issues, Difficult Boundaries and HMRC Challenges

The right to deduct input tax is fundamental to the VAT system, yet disputes about recovery continue to arise across an exceptionally wide range of transactions.

The difficulty frequently lies in establishing the necessary connection between expenditure and taxable business activities, particularly where costs have more than one purpose.

This session will consider:

• The principles governing entitlement to input tax recovery.
• Direct and immediate links, general overheads and economic activity.
• Business and non-business expenditure.
• Partial exemption and the allocation of costs between taxable and exempt activities.
• Input tax on transaction costs, professional fees and restructuring expenditure.
• Evidence, documentation and the practical problems of substantiating claims.

The key question: Where are the boundaries of legitimate input tax recovery, and how can taxpayers protect their position when HMRC challenges a deduction?

3. VAT and the Medical Sector — Exemptions, Taxable Supplies and Difficult Distinctions

The VAT treatment of healthcare and medical services is an area in which apparently small factual differences can produce significantly different tax consequences.

The expansion of private healthcare, changes in service delivery and the increasing range of medical and related services make the distinction between exempt healthcare and taxable supplies particularly important.

This session will examine:

• The scope of the medical care exemption and its underlying principles.
• What constitutes medical care for VAT purposes.
• Treatment provided for therapeutic purposes compared with other services.
• Private healthcare, cosmetic and aesthetic procedures.
• Medical professionals, intermediaries and supplies of staff.
• Mixed supplies, ancillary services and the consequences for input tax recovery.
• HMRC's approach to disputed classifications and exemptions.

The key question: When is a medical or healthcare-related service genuinely exempt, and where are the most significant risks of an unexpected VAT liability?

4. VAT and Property — Transactions, Elections and Costly Traps

Property remains one of the most technically challenging areas of VAT, with substantial sums frequently turning on the nature of a transaction, the status of a property or the effectiveness of an option to tax.

Mistakes may be expensive, difficult to rectify and discovered only after completion.

This session will consider:

• The VAT treatment of commercial and residential property transactions.
• Options to tax — exercising, applying and disapplying an option.
• Property sales and leases, including the distinction between exempt and taxable supplies.
• Transfers of going concerns and the conditions for VAT-free treatment.
• Development, construction and refurbishment expenditure.
• Capital Goods Scheme adjustments and changes in use.
• Common drafting, due diligence and completion-stage problems.

The key question: Which VAT issues should advisers identify before a property transaction proceeds, and what are the most expensive mistakes to avoid?

5. VAT Disputes, Assessments and Penalties — Winning the Argument with HMRC

Even where the substantive VAT position appears strong, dealing effectively with an HMRC enquiry, assessment or penalty decision can be a considerable challenge.

Understanding HMRC's powers, procedural requirements and the available routes of challenge is essential to achieving the best outcome.

This session will examine:

• HMRC enquiries and investigations — responding effectively from the outset.
• Assessments, statutory time limits and the evidence needed to support HMRC's position.
• Careless and deliberate inaccuracies, reasonable excuse and penalty exposure.
• Burden of proof and evidential difficulties.
• Statutory reviews, alternative dispute resolution and tribunal appeals.
• Litigation strategy, settlement considerations and managing costs.
• Practical approaches to challenging assessments and securing penalty reductions.

The key question: How can taxpayers and their advisers construct the strongest possible challenge to an HMRC decision — and when is litigation the right course?

6. VAT Grouping in 2026–27 — What's Changing and Who Will Be Affected?

HMRC's revised approach to VAT grouping following the Skandia judgment represents a significant development for businesses operating through UK and overseas establishments.

The change raises important questions about intra-entity transactions, reverse-charge liabilities and the treatment of supplies between different parts of the same business.

It may also provide opportunities to correct historic VAT accounting and recover amounts previously overpaid.

This session will examine:

• The background to Skandia and its significance for VAT grouping.
• HMRC's revised interpretation of UK VAT grouping rules.
• The treatment of overseas establishments and cross-border intra-entity services.
• The implications for reverse-charge accounting.
• Historic VAT treatment, error correction and potential repayment claims.
• The relevance of anti-avoidance provisions and remaining areas of uncertainty.
• Practical steps for affected businesses and their advisers.

The key question: Which businesses need to reconsider their VAT grouping arrangements, and what are the financial and compliance consequences of HMRC's revised approach?

OUR EXPERT SPEAKERS

We are delighted to bring together six experienced VAT specialists from leading chambers, international law firms and specialist tax practices:

Owain Thomas KC
Essex Court Chambers

David Southern KC
Field Tax Chambers

Max Schofield
Devereux Chambers

David Jamieson
McDermott Will & Schulte

Michelle Sloane
RPC

Malcolm Greenbaum
Greenbaum Training & Consultancy

WHO SHOULD ATTEND?

This conference is intended particularly for:

• Solicitors and barristers advising on VAT and indirect taxation.
• Chartered accountants and specialist tax advisers.
• VAT consultants and indirect tax practitioners.
• In-house tax and legal teams.
• Property lawyers and advisers dealing with VAT-sensitive transactions.
• Professionals advising healthcare providers and medical businesses.
• Lawyers and advisers involved in HMRC investigations, assessments and tax litigation.

It will be especially valuable for practitioners who already understand the fundamentals of VAT and want to explore the more difficult legal and practical issues arising in 2026–27.

WHY ATTEND?

VAT is an area where a seemingly straightforward transaction can raise difficult questions about liability, exemption, recovery or compliance.

The consequences of getting those questions wrong can be substantial — not only in additional tax but also in penalties, interest, professional costs and disputes that may continue for years.

This conference is designed to help practitioners identify the risks earlier, understand the latest legal developments, recognise opportunities for clients and deal more effectively with HMRC when disagreements arise.

With six specialist speakers addressing six distinct areas of VAT law and practice, the afternoon offers an opportunity to examine both the wider developments affecting VAT and the specific issues that regularly cause difficulty in practice.

IMPORTANT NOTES ABOUT BOOKING

Please ensure that colleagues' email addresses are entered correctly when booking, as an incorrect email address may mean that they do not receive joining instructions.

Payment can be made by credit or debit card, or alternatively by invoice. The option to pay by invoice appears below the card-payment option in the booking form.

If you do not yet have the complete list of delegates attending, you can book those you know now and add the others at a later date.

THE LEGAL TRAINING CONSULTANCY

The Legal Training Consultancy is a full-service training consultancy with a large portfolio of conferences, courses and trainers.

Over the years, we have been responsible for putting together a vast number of law, tax and management-related conferences, webinars, seminars, videos and e-learning modules — substantially more than 2,200 in total.

Over 24% of all law firms in the UK have attended our events.