Barristers
Accounting basis
Accounts, delivery where settlement made
Application for probate
Cash basis
Cost of replacement and cleaning of clothes, deduction
De-registration
Ceasing to practise but remaining registered
Death
Final payment and return
Form VAT 812
Generally
Notifying HMRC
Documents, legal professional privilege
Failure to register
Form VAT 811 procedure
Meaning
Move from cash to true and fair basis
Part-time lecturing payments assessable under Schedule E
Tax point
Generally
Post-de-registration invoices