Sector summary ― solicitors

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides a summary of key VAT issues of relevance to solicitors.

Areas covered include:

•
an introduction to the sector and core services of solicitors
•
disbursements
•
commission
•
other kinds of income
•
place of supply of a solicitor’s services
•
identifying the recipient of a supply of legal services
•
time of supply and invoicing
•
key case law for solicitors

Introduction to the sector

Solicitors can deal with many types of legal matters including:

•
litigation
•
conveyancing
•
trusts and other execution services
•
general legal and tax advice

Most legal services

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