V6.359 Solicitors—liability of supplies
The VAT treatment of services provided by solicitors may at first seem relatively simple. It is easy to assume that the services are taxable and that all VAT incurred on expenses can be fully recovered. However, this is not necessarily the case. This paragraph looks at the nature and variety of services provided by solicitors (some of which may be exempt) and the corresponding VAT treatment. The impact on the solicitor's ability to recover VAT incurred on expenses as well as some further practical points of note to the profession is considered at V6.360.
Core activities—solicitors
Solicitors can deal with many types of legal matters, including litigation, conveyancing, executory and trust work and general advice. The profession is governed by the Law Society in England and Wales and the Council of the Law Society of Scotland. Generally speaking, most legal services provided by solicitors in the UK are taxable at the standard rate. This will be the case for litigation, executory, trust and corporate work and general advice. However, there can still be
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:14