Commentary

V5.145 VAT payment—barristers and advocates ceasing to practise

Part V5 Compliance, enforcement and appeals

V5.145 VAT payment—barristers and advocates ceasing to practise

V5.145 VAT payment—barristers and advocates ceasing to practise

Regulations made under VATA 1994, s 6(14) provide that services supplied by a barrister or advocate acting in that capacity are treated as taking place at the earliest of the following times1:

  1.  

    (1)     when the fee in respect of those services is received by the barrister or advocate

  2.  

    (2)     when the barrister or advocate issues a VAT invoice in respect of them, or

  3.  

    (3)     the day when the barrister or advocate ceases to practise as such

It follows that tax is chargeable on all outstanding fees at the time when a barrister or

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