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IFF certificate course

The Mechanics of Indirect Taxation

Designed for tax professionals and business leaders, this comprehensive course provides an in-depth understanding of the principles and practices surrounding VAT, GST, customs duties, and other indirect taxes that impact global trade and commerce.

Next intake
28 Oct 2026
Apply by
27 Oct 2026
Duration
16 weeks, part-time
Commitment
6–10 hrs/week average (student dependent)
Delivery
Online – recorded lectures, prescribed reading, live Q&A…
Fees from
GBP 2,299.00 (course only, excl. VAT)
Validation
Optional PG-Certificate issued by Middlesex University
Overview

The postgraduate certificate in The Mechanics of Indirect Taxation equips tax professionals and business leaders to manage VAT, GST, excise, retail sales tax, and customs across cross-border operations.

Participants will delve into the intricacies of indirect tax regimes, learning to navigate the diverse and ever-changing landscape of international tax compliance. The course covers key areas such as indirect tax fundamentals, registration and compliance requirements, cross-border transactions, supply chain management, and the latest developments in digital taxation.

The curriculum builds practical capability in place-of-supply, classification and valuation, input-tax recovery, documentation, and audit readiness, enabling participants to design compliant processes, reduce risk, and handle disputes with confidence.

What you will learn

Skills you’ll take back to the job

How you will learn

The learning experience

  • A new module is released every two weeks

  • Read the units online, save them to your computer or print them out

  • Study at your own pace

  • Efficient and cost effective – no need to travel or take time off work

  • Apply new skills and expertise to your work straight away

Why choose A/T/L & IFF?

What sets this course apart

  • Track record – over 30 years of experience in providing training to the banking, finance and energy sectors

  • Knowledge – all trainers are highly experienced practitioners and leading subject matter experts

  • Value – a practical training experience with skills that can be used immediately

Full course agenda

Week by week

01 Unit 1: Theory of Indirect Consumption Taxes
Aim

This unit provides a foundational understanding of the principles and theories underlying indirect taxes such as VAT and GST.

The unit explores the economic rationale, policy objectives, and legal frameworks of consumption taxes, equipping participants with the theoretical knowledge necessary to navigate and apply these taxes effectively in various contexts.

Learning outcomes

Upon successful completion of this unit, participants will be able to:

  • Articulate the economic principles and policy objectives that underpin indirect consumption taxes like VAT and GST.
  • Identify and interpret the key legal provisions and frameworks governing indirect consumption taxes in different jurisdictions.
  • Compare and contrast various indirect tax structures and their implications for businesses and consumers.
  • Critically assess the impact of different indirect tax policies on economic activities and government revenue.
  • Utilise theoretical concepts to solve practical problems related to the implementation and administration of indirect consumption taxes.
  • Participate in discussions on indirect tax policy design, reform, and its socio-economic effects.
02 Unit 2: Excise Taxes and Turnover Taxes
Aim

This unit provides a detailed understanding of the principles, implementation, and economic impact of excise taxes and turnover or gross receipt taxes.

The unit focuses on legal frameworks, compliance, and strategic management of these specific indirect taxes.

Learning outcomes

Upon successful completion of this unit, participants will be able to:

  • Differentiate between excise taxes and turnover or gross receipt taxes, understanding their unique characteristics and applications.
  • Analyse the legal provisions governing excise and turnover taxes in various jurisdictions.
  • Assess the economic impact of excise and turnover taxes on businesses, consumers, and government revenue.
  • Implement effective compliance strategies to manage reporting and payment requirements for excise and turnover taxes.
  • Critically evaluate the policy goals behind excise and turnover taxes and their effectiveness in achieving desired economic and social outcomes.
  • Address practical challenges in the administration and management of excise and turnover taxes, including handling audits and dispute resolution processes.
03 Unit 3: Retail Sales Tax (RST)
Aim

This unit provides a comprehensive understanding of retail sales taxes, with a general overview and a specific focus on the United States.

The unit covers the legal frameworks, compliance requirements, and strategic considerations for managing RST effectively.

Learning outcomes

Upon successful completion of this unit, participants will be able to:

  • Explain the basic principles and concepts of retail sales tax applicable in various jurisdictions.
  • Analyse the specific legal frameworks and compliance requirements for RST in the United States.
  • Assess the economic implications of retail sales taxes on businesses and consumers.
  • Implement effective compliance strategies to manage RST obligations, including registration, reporting, and payment.
  • Critically evaluate the policy goals behind retail sales taxes and their effectiveness in achieving economic and social outcomes.
  • Solve practical issues related to the administration and management of retail sales taxes, including audits and dispute resolution processes.
04 Unit 4: Introduction to VAT & GST
Aim

This unit will provide students with a thorough understanding of the mechanics and general aspects of VAT/GST and the various rate structures.

The unit covers the principles, implementation, and strategic considerations of VAT/GST.

Learning outcomes

Upon successful completion of this unit, participants will be able to:

  • Gain insights into the structure, function, and expectations of tax authorities.
  • Develop effective communication strategies for interacting with tax authorities.
  • Apply techniques for navigating tax audits and managing the audit process.
  • Resolve disputes with tax authorities through negotiation and legal avenues.
  • Understand the importance of maintaining compliance and how to demonstrate it to tax authorities.
  • Deliver best practices for building and maintaining positive relationships with tax authorities.
  • Apply theoretical knowledge to real-world scenarios through case studies, enhancing practical understanding of managing interactions with tax authorities.
  • Improve skills in preparing and presenting documentation and reports required by tax authorities.
05 Unit 5: VAT/GST Fundamentals – Part 1
Aim

This unit will provide students with a foundational understanding of VAT/GST principles, focusing on the concept and definition of, and the identification of taxable supplies and tax base.

This unit is essential for grasping the basics of VAT/GST administration.

Learning outcomes

Upon successful completion of this unit, participants will be able to:

  • Explain the concept and criteria for identifying a taxable person under VAT/GST laws.
  • Understand and categorize different types of taxable supplies and determine the tax base for VAT/GST purposes.
  • Implement regulations to correctly register and manage VAT/GST for taxable persons and supplies.
  • Calculate VAT/GST liabilities accurately, based on the defined tax base and applicable rules.
  • Develop strategies to ensure compliance with VAT/GST obligations, including accurate reporting and documentation.
  • Address practical challenges related to the identification of taxable persons and supplies, ensuring correct application of VAT/GST laws.
06 Unit 6: VAT/GST Fundamentals – Part 2
Aim

This unit takes a deeper dive into the understanding of VAT/GST by exploring exempted or input-taxed transactions and addressing post-sale price adjustments – which includes special schemes for farmers and small businesses.

The unit equips students with advanced knowledge for managing complex VAT/GST scenarios.

Learning outcomes

Upon successful completion of this unit, participants will be able to:

  • Explain the concept of exempted and input-taxed transactions under VAT/GST laws.
  • Manage post-sale price adjustments and understand their implications for VAT/GST reporting and compliance.
  • Implement special VAT/GST schemes designed for farmers and small businesses, ensuring proper application and compliance.
  • Accurately calculate VAT/GST adjustments due to changes in price or other factors affecting taxable transactions.
  • Create effective compliance strategies for managing exempt transactions and special schemes.
  • Resolve practical challenges related to VAT/GST exemptions, price adjustments, and special schemes, ensuring the correct application of the laws.
07 Unit 7: Transfer Pricing for VAT and Customs
Aim

This unit provides a comprehensive understanding of transfer pricing principles in the context of VAT, GST, and customs duties.

The unit covers transfer pricing on import and export transactions and its implications for VAT/GST, ensuring accurate compliance and optimisation of tax positions.

Learning outcomes

Upon successful completion of this unit, participants will be able to:

  • Explain the principles of transfer pricing for import and export transactions and their impact on VAT, GST, and customs duties.
  • Implement transfer pricing rules in the context of VAT/GST to ensure compliance and accurate tax reporting.
  • Develop strategies to optimise tax positions through effective transfer pricing management.
  • Handle cross-border transactions with an understanding of their transfer pricing implications for VAT and customs duties.
  • Ensure compliance with international transfer pricing regulations and their application to VAT/GST and customs.
  • Resolve practical challenges related to transfer pricing for VAT/GST and customs, ensuring accurate and compliant tax practices.
08 Unit 8: Introduction to Customs Law
Aim

This unit provides a foundational understanding of customs law, covering its principles, regulations, and practical applications.

Through lectures on the basics and advanced aspects, this unit prepares students to navigate the complexities of customs regulations in international trade.

Learning outcomes

Upon successful completion of this unit, participants will be able to:

  • Explain the fundamental principles and concepts of customs law.
  • Analyse the key regulatory frameworks governing customs law in various jurisdictions.
  • Navigate the procedures for importing and exporting goods in compliance with customs regulations.
  • Accurately classify goods for customs purposes, understanding the implications of different classifications.
  • Create effective strategies to ensure compliance with customs regulations and avoid penalties.
  • Solve practical issues related to customs law, including handling documentation, tariffs, and duties.
Fees · July 2026 Intake

Programme fees

Early-bird deadline: Save GBP 229.90 if you book by 29 April 2026

Early birdStandard
Course OnlyGBP 2,299.00 less GBP 229.90 early-booking saving (book by 29 April 2026)GBP 2,299.00
Course with Postgraduate Certificate (issued by Middlesex University)GBP 2,706.00 less GBP 229.90 early-booking saving (book by 29 April 2026)GBP 2,706.00

Upgrades: Add the Postgraduate Certificate option (certification issued by Middlesex University) — GBP 2,706.00 total instead of GBP 2,299.00 course-only · Progress to postgraduate programmes in International Tax or South African Tax Law —

All fees listed are exclusive of VAT, GST, sales tax, or any other applicable taxes; relevant taxes will be added at the point of invoicing. If you have a VAT ID, include it during registration as it may affect the tax rate applied.

Pay securely online via credit card or request an invoice with bank transfer details included.

If you wish to pay in EUR, select the GBP price – an invoice reflecting the EUR equivalent will be sent.

This course is also available as a customised in-house training solution for organisations.

Group discounts are available.

Entry requirements
  • Basic VAT knowledge helpful
  • Assessment: end-of-module progress assessments; one 5000-word final assignment if the PG-Cert option is elected
Programme leaders

Taught by the people who argue the cases

Robert van Brederode

Robert van Brederode

Lead Lecturer

As a tax lawyer and independent scholar with a treasure of professional and academic experience in the complex area of (global)…

Programme leader

FAQs

Questions, answered

Who should attend this course?

This programme is ideal for C-Suite executives (especially CFOs), tax professionals and managers, in-house advisors, emerging tax leaders, and members of organisational tax teams. It is aimed at tax professionals, financial executives, and corporate leaders seeking to advance their careers and ensure their organisation's compliance and success when navigating the challenges and complexities of tax management.

What will you be able to accomplish after graduation?

Graduates will be able to identify tax risks and evaluate their impact, develop strategies to manage and mitigate identified risks, understand transfer pricing principles and their implications, communicate and negotiate effectively with tax authorities, and master the processes involved in resolving tax disputes, from initial engagement to litigation and settlement. Businesses benefit through stronger compliance and financial stability; individuals gain career advancement, accreditation from Middlesex University, and preparation for leadership and advisory roles.

What are some additional benefits of attending this programme?

The programme emphasises real-world applications through case studies, simulations, and interactive sessions, ensuring learners can apply theoretical knowledge to practical scenarios. It also covers the latest developments in tax regulations and compliance, preparing participants to respond proactively to changes in the tax landscape. A unique aspect is its focus on international tax issues, providing insights into regional and jurisdiction-specific challenges.

What are the benefits of studying online with A/T/L / IFF?

Cost effective: study around your busy schedule with no need to travel. 100% online: units released fortnightly via the Virtual Learning Environment. Real-life application: apply new knowledge and skills to your work as the course progresses. Content: explore a variety of course materials including videos, case studies, and written units. Flexibility: access and study when and where convenient for you. Interaction: meet like-minded participants on the online forum. Assessment: check your understanding with online quizzes.

Download the brochure

Everything about The Mechanics of Indirect Taxation, in one document

Register your interest, download the course brochure, or book a 15-minute consult. All attendees have the option to earn a Postgraduate Certificate from Middlesex University upon successful completion.

Prefer to talk? Book a 15-minute consult · Mon–Fri, 08h00–17h00 (GMT+2) · connect@academyoftaxlaw.com

Book a 15-minute consult
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