– see also Partnerships

Accounting for VAT

Generally

Commentary – VAT Reporter ¶53-000

Special agreements

Commentary – VAT Reporter ¶53-000

Agency disbursements

– see Disbursements

As advisers

Commentary – VAT Reporter ¶53-001

Bad debt relief

Claim disputed

Case Law – (1986) 2 BVC 205,435

VAT-only invoices

Case Law – Revenue and Customs Commissioners v Simpson & Marwick. [2013] BVC 393 ; Simpson & Marwick v Revenue and Customs Commissioners. [2012] BVC 1,533

Changes in rate of VAT

Continuous supplies of services

Commentary – VAT Reporter ¶53-118

Counsel's fees

Commentary – VAT Reporter ¶53-069

Decrease

Commentary – VAT Reporter ¶53-118

Generally

Commentary – VAT Reporter ¶53-116

Increase

Commentary – VAT Reporter ¶53-118

Legal Aid

Commentary – VAT Reporter ¶53-120

Payments and invoices before basic tax point

Commentary – VAT Reporter ¶53-118

Provisions

Commentary – VAT Reporter ¶53-118

Services spanning

Commentary – VAT Reporter ¶53-118

Client accounts

Retained interest

Commentary – VAT Reporter ¶53-106

Surpluses

Commentary – VAT Reporter ¶53-104

Client accounts, interest on

Commentary – Tax Reporter ¶222-350 ; Tax Reporter ¶330-250
Case Law – Bank Line Ltd. v. Commissioners of Inland Revenue ; Northend (H.M. Inspector of Taxes) v. White & Leonard & Corbin Greener and Others ; Owen (H.M. Inspector of Taxes) v. Sassoon ; THE LIVERPOOL AND LONDON AND GLOBE INSURANCE COMPANY v. BENNETT (Surveyor of Taxes). BRICE (Surveyor of Taxes) v. THE OCEAN ACCIDENT AND GUARANTEE CORPORATION, LIMITED. BRICE (Surveyor of Taxes) v. THE NORTHERN ASSURANCE COMPANY.

Client balances: payments received for non-supplies

Commentary – VAT Reporter ¶10-602

Commissions

Generally

Commentary – VAT Reporter ¶53-077

Setting off, fees

Commentary – VAT Reporter ¶11-195 ; VAT Reporter ¶53-079

Contentious business, tax point

Commentary – VAT Reporter ¶53-044

Continuous supplies of services

Changes in rate of VAT

Commentary – VAT Reporter ¶53-118

Tax point

Commentary – VAT Reporter ¶53-036

Conveyancing file

Case Law – DAC Beachcroft LLP [2018] TC 06704

Costs of raising capital

Commentary – VAT Reporter ¶53-186

Counsel's fees

Accounting arrangement

Commentary – VAT Reporter ¶53-067

Change in rate of VAT

Commentary – VAT Reporter ¶53-069

Unpaid

Commentary – VAT Reporter ¶53-067

Counsel's services outside scope of VAT

Commentary – VAT Reporter ¶53-067

Credit notes

Generally

Commentary – VAT Reporter ¶53-073

Validity, conditions

Commentary – VAT Reporter ¶53-075

Disbursements

– see Disbursements

Disbursements, telegraphic transfer fees

Case Law – Shuttleworth & Co. [1996] BVC 2,064

Disclosure of documents, compliance with notice

Case Law – R v. Inland Revenue Commissioners, ex parte Taylor (No. 2). [1990] BTC 281

Documents retained in custody of

Anton Pillar order

Case Law – Commissioners of Customs and Excise v. A. E. Hamlin and Co. (a firm). (1983) 1 BVC 569

Notice served demanding production

Case Law – (1986) 2 BVC 200,226

Documents, legal professional privilege

– see Legal professional privilege (LPP)

Expenses of business

Examples

Commentary – VAT Reporter ¶53-162

Generally

Commentary – VAT Reporter ¶53-160

Input tax recovery

Commentary – VAT Reporter ¶53-164 ; VAT Reporter ¶53-166

Fees

Counsels

Commentary – VAT Reporter ¶53-067 ; VAT Reporter ¶53-069

Input tax

– see Legal expenses

Oath fees

Commentary – VAT Reporter ¶18-510

Payments as agent on behalf of client

Commentary – VAT Reporter ¶18-510

Setting off commission

Commentary – VAT Reporter ¶53-079

Tax point

Commentary – VAT Reporter ¶53-044

Telegraphic transfer fees

– see Disbursements

Third parties costs

– see Legal expenses

Inheritance tax

Obligation to disclose information

Commentary – Tax Reporter ¶180-955

Trustees of maintenance funds

Commentary – Tax Reporter ¶652-200

Input tax

Identity of recipient of supply

Case Law – Blatch Investments Ltd. [1996] BVC 2,574 ; Chain Telecommunications Ltd [2012] TC 02016 ; Lester Aldridge (a firm) [2005] BVC 2,231 ; P & O European Ferries (Dover) Ltd. [1992] BVC 955 ; The Plessey Company Ltd. [1996] BVC 2,074

Services of consultant surveyors and valuers for negotiation of sub-letting premises

Case Law – (1986) 2 BVC 205,488

Solicitors Indemnity Fund contributions

Case Law – The Simkins Partnership. [1993] BVC 799

Input tax recovery

Evidence

Commentary – VAT Reporter ¶53-166

Generally

Commentary – VAT Reporter ¶53-160 ; VAT Reporter ¶53-164

Interest on clients' accounts, treatment as interest or trading income

Case Law – Barnetts (a firm) [2010] TC 00575

Invoices

Additional period of extension

Commentary – VAT Reporter ¶53-034(3)

Disbursements

Commentary – VAT Reporter ¶53-065 ; VAT Reporter ¶55-800

Extension of 14-day rule

Commentary – VAT Reporter ¶53-034(1)

Generally

Commentary – VAT Reporter ¶53-071

Interim

Commentary – VAT Reporter ¶53-034(6)

Issue outside extended period

Commentary – VAT Reporter ¶53-034(4)

Obligation to issue

Commentary – VAT Reporter ¶53-034(5)

Request for payment

Commentary – VAT Reporter ¶53-034(2)

Legal Aid

Changes in rate of VAT

Commentary – VAT Reporter ¶53-120

Committee members

Commentary – VAT Reporter ¶53-095

Tax point

Commentary – VAT Reporter ¶53-044

Liability of supplies

Admission of partner not a supply

Commentary – VAT Reporter ¶53-083

Generally

Commentary – VAT Reporter ¶53-081

Outputs/income, examples

Commentary – VAT Reporter ¶53-085

Negligently drafted sale contract, reliance on another

Commentary – VAT Reporter ¶59-692

Non-contentious business, tax point

Commentary – VAT Reporter ¶53-044

Office holders

Commissioners for Oaths

Commentary – VAT Reporter ¶53-089

Ecclesiastical legal appointments

Commentary – VAT Reporter ¶53-091

Generally

Commentary – VAT Reporter ¶53-087

Judicial appointments

Commentary – VAT Reporter ¶53-093

Legal Aid Committee members

Commentary – VAT Reporter ¶53-095

Notary Public

Commentary – VAT Reporter ¶53-097

Outputs, supplied by the business

Examples

Commentary – VAT Reporter ¶53-085

Generally

Commentary – VAT Reporter ¶53-020

Goods or services, determination

Commentary – VAT Reporter ¶53-022

Time of supply

Commentary – VAT Reporter ¶53-030–VAT Reporter ¶53-048

Value of supply

Commentary – VAT Reporter ¶53-050 ; VAT Reporter ¶53-051

Ownership of property

Generally

Commentary – VAT Reporter ¶53-202

Interest in property retained by outgoing partner

Commentary – VAT Reporter ¶53-214

Nominee company

Commentary – VAT Reporter ¶53-210

Ordinary partnership asset

Commentary – VAT Reporter ¶53-204

Ownership by some partners and included in balance sheet

Commentary – VAT Reporter ¶53-206

Ownership by some partners outside the partnership

Commentary – VAT Reporter ¶53-208

Service company

Commentary – VAT Reporter ¶53-212

Summary

Commentary – VAT Reporter ¶53-216

Partial exemption

Exempt supplies

Commentary – VAT Reporter ¶53-192

Generally

Commentary – VAT Reporter ¶53-190

Partnership expenses

Commentary – VAT Reporter ¶53-186

Partnerships, registration

Changes in partners of firm

Commentary – VAT Reporter ¶53-011

Generally

Commentary – VAT Reporter ¶53-007

Liability of partners

Commentary – VAT Reporter ¶53-009

Pre- and post-registration expenses

Commentary – VAT Reporter ¶53-200

Professional negligence

Tax avoidance scheme not working

Case Law – Barker v Baxendale Walker Solicitors (a firm) & Anor [2018] BTC 6

Records

Commentary – VAT Reporter ¶53-232 ; VAT Reporter ¶53-234

Registration

De-registration

Commentary – VAT Reporter ¶53-017

Employed solicitors

Commentary – VAT Reporter ¶53-013

Generally

Commentary – VAT Reporter ¶53-005

Limited liability partnerships

Commentary – VAT Reporter ¶53-015

Partnerships

Commentary – VAT Reporter ¶53-007–VAT Reporter ¶53-011

Restriction on information, required from

Commentary – Tax Reporter ¶228-175

Returns

Commentary – VAT Reporter ¶53-232 ; VAT Reporter ¶53-242

Settlement of disputes

Acting for plaintiff: wording of settlement agreement to refer to VAT

Commentary – VAT Reporter ¶53-250

Case law on out-of-court settlements if no legal proceedings have started

Commentary – VAT Reporter ¶53-250

Generally

Commentary – VAT Reporter ¶53-250

HMRC's view

Commentary – VAT Reporter ¶53-250

Law Society guidance

Commentary – VAT Reporter ¶53-252

Law Society meeting with HMRC about out-of-court settlements

Commentary – VAT Reporter ¶53-250

Sharing office premises and staff

Generally

Commentary – VAT Reporter ¶53-218

Secondment of staff

Commentary – VAT Reporter ¶53-226

Service companies

Commentary – VAT Reporter ¶53-220

Shared premises

Commentary – VAT Reporter ¶53-222
HMRC Guidance – Notice 742, para. 2.6

Solicitors Indemnity Fund

Commentary – VAT Reporter ¶53-188

Supplies through

Commentary – VAT Reporter ¶54-075

Tax point

Advance payments for services

Commentary – VAT Reporter ¶53-040

Continuous supplies of services

Commentary – VAT Reporter ¶53-036

Fees for services

Commentary – VAT Reporter ¶53-044

Goods

Commentary – VAT Reporter ¶53-046

Importance

Commentary – VAT Reporter ¶53-030

No invoice issued, liability to account for VAT

Commentary – VAT Reporter ¶53-038

Services, generally

Commentary – VAT Reporter ¶53-032

Special invoicing rule

– see Invoices

Special rules

Commentary – VAT Reporter ¶53-048

Tax treatment

Commentary – Tax Reporter ¶402-250
Case Law – Blackburn (H.M. Inspector of Taxes) v. Close Bros., Ltd. Commissioners of Inland Revenue v. Close Bros., Ltd. ; Commissioners of Inland Revenue v. Brander & Cruickshank ; Ellis (H.M. Inspector of Taxes) v. Lucas ; Mitchell and Edon (H.M. Inspectors of Taxes) v. Ross Mitchell and Haddock (H.M. Inspectors of Taxes) v. Hirtenstein Mitchell and Mellersh (H.M. Inspectors of Taxes) v. Marshall Taylor-Gooby (H.M. Inspector of Taxes) v. Tarnesby Taylor-Gooby and Job (H.M. Inspectors of Taxes) v. Drew ; Walker (H.M. Inspector of Taxes) v. Carnaby Harrower, Barham & Pykett

Third party costs, payment

– see Legal expenses

Transactions in land, information

Commentary – Tax Reporter ¶304-220

Transfer of a going concern

Generally

Commentary – VAT Reporter ¶53-228

Special provision

Commentary – VAT Reporter ¶53-230

Value of supply

Discounts for prompt payment

Commentary – VAT Reporter ¶53-051

Generally

Commentary – VAT Reporter ¶53-050