Affiliation fees

Request for ECJ ruling refused

Agents

Generally

Non-taxable

Registration threshold

Taxable

Consideration

Cases

Generally

Estate agents, newspaper advertisements

Facilities (other than travel and accommodation) provided by client

Generally

Insurance premium paid by tenant/landlord outside scope of VAT

Insurance premiums recovered from tenants of commercial property

Invoices

Amendment

Example

Law Society guidance

Output tax

Payments received for non-supplies

Personal litigation, wholly and exclusively incurred expenditure

Reimbursed costs

Search fees

Generally

Local authority searches

Solicitor

Telegraphic transfer fees

Travel expenses

Telegraphic transfer fees

Generally

Law Society guidance

Timeshare accommodation charges

Travel and accommodation expenses

Generally

Law Society guidance

Value added tax