Lawyers
– see also Solicitors
Expenses
– see Legal expenses
Information from
Legal professional privilege
Place of supply
Generally
Legislation/Regulatory –
VATA94 Sch. 4A, para. 16(2)(d)
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