Solicitors
Accounting for VAT
Generally
Special agreements
Agency disbursements
As advisers
Bad debt relief
Claim disputed
VAT-only invoices
Changes in rate of VAT
Continuous supplies of services
Counsel's fees
Decrease
Generally
Increase
Legal Aid
Payments and invoices before basic tax point
Provisions
Services spanning
Client accounts
Retained interest
Surpluses
Client accounts, interest on
Client balances: payments received for non-supplies
Commissions
Generally
Setting off, fees
Contentious business, tax point
Continuous supplies of services
Changes in rate of VAT
Tax point
Conveyancing file
Costs of raising capital
Counsel's fees
Accounting arrangement
Change in rate of VAT
Unpaid
Counsel's services outside scope of VAT
Credit notes
Generally
Validity, conditions
Disbursements
Disbursements, telegraphic transfer fees
Disclosure of documents, compliance with notice
Documents retained in custody of
Anton Pillar order
Notice served demanding production
Documents, legal professional privilege
Employment of
Expenses of business
Examples
Generally
Input tax recovery
Fees
Counsels
Input tax
Oath fees
Payments as agent on behalf of client
Setting off commission
Tax point
Telegraphic transfer fees
Third parties costs
Inheritance tax
Obligation to disclose information
Trustees of maintenance funds
Input tax
Identity of recipient of supply
Services of consultant surveyors and valuers for negotiation of sub-letting premises
Solicitors Indemnity Fund contributions
Input tax recovery
Evidence
Generally
Interest on clients' accounts, treatment as interest or trading income
Invoices
Additional period of extension
Disbursements
Extension of 14-day rule
Generally
Interim
Issue outside extended period
Obligation to issue
Request for payment
Legal Aid
Changes in rate of VAT
Committee members
Tax point
Liability of supplies
Admission of partner not a supply
Generally
Outputs/income, examples
Lien of, administration orders, effect
Negligently drafted sale contract, reliance on another
Non-contentious business, tax point
Office holders
Commissioners for Oaths
Ecclesiastical legal appointments
Generally
Judicial appointments
Legal Aid Committee members
Notary Public
Outputs, supplied by the business
Examples
Generally
Goods or services, determination
Time of supply
Value of supply
Ownership of property
Generally
Interest in property retained by outgoing partner
Nominee company
Ordinary partnership asset
Ownership by some partners and included in balance sheet
Ownership by some partners outside the partnership
Service company
Summary
Partial exemption
Exempt supplies
Generally
Partnership expenses
Partnerships, registration
Changes in partners of firm
Generally
Liability of partners
Practical lessons
Pre- and post-registration expenses
Professional negligence
Tax avoidance scheme not working
Records
Registration
De-registration
Employed solicitors
Generally
Limited liability partnerships
Partnerships
Restriction on information, required from
Returns
Settlement of disputes
Acting for plaintiff: wording of settlement agreement to refer to VAT
Case law on out-of-court settlements if no legal proceedings have started
Generally
HMRC's view
Law Society guidance
Law Society meeting with HMRC about out-of-court settlements
Sharing office premises and staff
Generally
Secondment of staff
Service companies
Shared premises
Solicitors Indemnity Fund
Supplies through
Tax point
Advance payments for services
Continuous supplies of services
Fees for services
Goods
Importance
No invoice issued, liability to account for VAT
Services, generally
Special invoicing rule
Special rules
Tax treatment
Taxation of remuneration
Beneficiary's application
Personal representative's application, assessment on
Third party costs, payment
Transactions in land, information
Transfer of a going concern
Generally
Special provision
Tribunal fees
Value of supply
Discounts for prompt payment
Generally
Void payments, risks for
Wills, lack of lien over