– see also Solicitors

Expenses

– see Legal expenses

Information from

Legislation/Regulatory – ITA2007 s. 749, 771

Legal professional privilege

– see Legal professional privilege (LPP)

Place of supply

Generally

Legislation/Regulatory – VATA94 Sch. 4A, para. 16(2)(d)

Non-taxable persons outside the Community

Legislation/Regulatory – Dir. 2006/112 art. 59(c)

Reverse charge

Legislation/Regulatory – VATA94 s. 8

Place of supply of services to non-business customers outside EU

Commentary – Indirect Tax Reporter ¶13-483

Place of supply of services, non-EU recipient for non-business purpose

Case Law – Razzak & Anor. [1998] BVC 2,061