Commentary

BB/4A/00 VAT—new arrangements for legal aid work

Part V16 Forms and other HMRC material

BB/4A/00 VAT—new arrangements for legal aid work

BB/4A/00 VAT—new arrangements for legal aid work

Business Brief, Issue 4. 17 March 2000

This business brief explains the VAT treatment of payments received by solicitors under revised procedures introduced by the Legal Aid Board.

Background

On 1 January 2000 the Legal Aid Board introduced new payment arrangements for solicitors undertaking certain types of work for clients eligible for legal aid. This is mainly for the provision of initial legal advice and is governed by the contractual arrangements of the legal aid scheme. Any further legally aided work for the same client remains subject to existing Legal Aid Board billing and payment procedures.

Action

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