The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the VAT treatment of services provided by solicitors. For information on when VAT needs to be accounted for on services, see the Solicitors – when VAT needs to be accounted for on services guidance note.
Solicitors can deal with many types of legal matters including:
If the legal services are provided by UK based solicitors to UK resident customers, the services will be liable to VAT at the standard rate, where they do not relate to land that is located overseas.
However, different VAT rules apply to services supplied to overseas customers, or in connection with land located overseas. The VAT treatment of certain legal services can vary depending on the answers to the following:
In order to determine whether a solicitor is required to charge VAT on the services provided, it is important for the solicitor to establish the ‘place of supply’. Establishing the place of supply of the
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