Time of supply of barristers' services

Services supplied by a barrister, or in Scotland by an advocate, are treated as taking place when:

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

(2)the barrister or advocate issues a VAT invoice in respect of the services; or

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

whichever is the earliest (Value Added Tax Regulations 1995 (SI 1995/2518), reg. 92; Notice 700/44).

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