Q&As

What is a solicitor’s duty when they suspect an unrepresented person on the other side of a matter has not properly accounted for value added tax in relation to their business?

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Produced in partnership with Peter Steele of Bevan Brittan LLP
Published on LexisPSL on 16/12/2020

The following Practice Compliance Q&A produced in partnership with Peter Steele of Bevan Brittan LLP provides comprehensive and up to date legal information covering:

  • What is a solicitor’s duty when they suspect an unrepresented person on the other side of a matter has not properly accounted for value added tax in relation to their business?

What is a solicitor’s duty when they suspect an unrepresented person on the other side of a matter has not properly accounted for value added tax in relation to their business?

Failing to account properly for Value Added Tax (VAT) may be a criminal offence. Under section 72(1) of the Value Added Tax Act 1994, if any person is knowingly concerned in the taking of steps with a view to the fraudulent evasion of VAT by themselves or any other person, they are guilty of an offence. The SRA Standards and Regulations (and in particular the SRA Code of Conduct for Solicitors) do not deal specifically with the situation where a solicitor suspects someone who is not another regulated person has committed a criminal offence. In contrast, there are specific requirements to report any facts or matters that may amount to a

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