Normal tax point rules apply (¶53-032ff.) to fees reviewed by the Law Society under the Solicitors’ (Non-Contentious Business) Remuneration Order 1994. The basic tax point is the date when the solicitor completed all the work for the client except the invoicing. If the bill is reduced, the solicitor may issue a credit note and adjust the VAT account. Alternatively, if the client can reclaim all the VAT, the solicitor and the client may agree not to adjust the VAT account (¶53-073).
The same procedure applies if a client seeks taxation of the bill, and it is varied.