VAT on legal services

[cwcwcw]

We have a client who is a defence barrister for crown court cases, the specialism is serious sexual cases, is this work vatable. Turnover is significantly in excess of the registration threshold.

[spidersong]

The default is that any business supply made in the UK is a taxable supply unless specifically exempted (under Schedule 9 of the VAT Act 1994), the exemptions are largely related to social necessities: health, education, welfare, burials, or regulated institutional supplies: finance, insurance, with a few odds and ends: sales of land/property, and sporting services. Your clients supplies don't come under any of those and so the default position is in force: they're VATable supplies and it looks like your client may have a hefty fine and tax liability if s/he's been trading significantly over the threshold.

[les35]

And, HMRC have a Notice explaining some rules specific for barristers. So read this: https://www.gov.uk/government/publicati ... -advocates