Disbursements
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
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