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M23033 - The Capital Goods Scheme : context, application and implications (Online)

  • 25 Apr 2023
  • 13:30 - 16:45
  • Online Webinar

Registration


Registration is closed
Registration Time: 13:15
Sessions Time: 13:30 - 16:45  including a 15-minute break
Speaker: Ms Louise Grima
Venue:   Online Webinar
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The session seeks to give an overview of the application of the Capital Goods Scheme explaining why it applies, when it applies and the implications that could stem when the Capital Goods Scheme is not/ is not properly applied. The application of the Capital Goods Scheme (or lack thereof) is a common pitfall especially since the Capital Goods Scheme can apply in scenarios or situations where a taxpayers enjoys full input VAT recovery rights. Following this session, attendees will gain an understanding of the workings of the Capital Goods Scheme and will be able to identify scenarios when the Capital Goods Scheme applies.

Specific topics to be covered during the session

Input VAT and input VAT recovery rights; the Capital Goods Scheme

Why is the session of relevance to our members?

The session seeks to give an overview of the application of the Capital Goods Scheme explaining why it applies, when it applies and the implications that could stem when the Capital Goods Scheme is not properly applied. The application of the Capital Goods Scheme (or lack thereof) is a common pitfall especially since the Capital Goods Scheme can apply in scenarios or situations where a taxpayers enjoys full input VAT

Target Audience

Would be relevant to accountants and tax practitioners

Speaker's Profile

Louise Grima is an Associate Director at KPMG Malta. She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since worked in direct and indirect tax compliance and advisory projects servicing clients in a number of industries including financial services, insurance, gambling and international trade. Louise was awarded the 2015 MIA Best Student of the Year prize for Master in Accountancy Group 2013/2015, holds a Diploma in VAT compliance. Louise has also successfully completed the Advanced Diploma in International Taxation with an overall distinction. Louise is a member of the Malta Institute of Accountants (MIA) and is the Chairperson of the Indirect Tax Committee within MIA. Louise regularly delivers courses and seminars relating to VAT, is a visiting lecturer at the University of Malta and teaches ACCA at KPMG Learning Academy.

EVENT CPE COMPETENCES


3  Core


WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply


DISCLAIMER

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Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
               

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E-mail: info@miamalta.org

Tel. +356 2258 1900

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