The appointment of an individual as a director or other paid office holder can produce a VAT liability. This can affect both public and private office holders. Special rules apply to Commissioners for Oaths, ecclesiastical legal appointments, judicial appointments, Legal Aid Committee members and Notaries Public.

Where solicitors, who are in business to provide professional services, accept any office, services that they supply as office holders are treated as supplied in the course of their profession (VATA 1994, s. 94(4)).

HMRC's views on sole proprietors and partners providing professional services are in Notice 700/34/2012, para. 3.4:

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