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Tax – VAT

Refund entitlement – taxable amount not reduced

In their monthly VAT update, EY report on a case that will be interesting to lawyers as the facts involved an SDLT avoidance scheme (perhaps unsurprisingly, the four companies involved are in liquidation or administration). 
 
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VAT on professional fees - litigation

In its weekly VAT round up, EY comments on the FTT case which considered the deduction of VAT on professional fees in bringing litigation.

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Making Tax Digital – update

We reported in our March 2019 edition (p34) about the requirement for VAT registered businesses with taxable turnover above the VAT registration threshold (currently £85,000) to keep records in digital form and file their return online. 
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LeO – VAT and costs information

We have reported above that LeO has issued updated costs guidance. Costs complaints often involve disputes above whether VAT was included in the price. The updated guidance states that VAT is often shown separately to the legal fees. It will help clients if the total figure is confirmed at the outset in the client care letter. If this figure is not clear to the client and a complaint is made, LeO is likely to find fault and would possibly hold the firm to the lower figure as this is the sum the client reasonably expected to pay for the service.

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VAT Order – construction services

The VAT (s55A) (Specified Services and Excepted Supplies) Order 2019 comes into effect in relation to supplies made on or after 1 October 2019.

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Making tax digital – VAT

Making tax digital for VAT requires VAT registered businesses with taxable turnover above the VAT registration threshold (currently £85,000) to keep records in digital form and file their VAT returns using software which can keep and maintain the records specified in the regulations. 
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L&T – the basics

A summary of the basic rules on VAT and commercial property:

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Conveyancing searches – disbursements?

Should electronic property searches be treated as disbursements for VAT purposes? Alternatively, are they part of the legal service provided, and so subject to VAT?

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Compensation – or supplying a service?

There is no VAT due on compensation payments (eg an agreed dilapidations liability). But, in every situation you have to look at the nature of the payment – if it is genuinely compensatory then there will be no VAT, whereas if the recipient does something in return, then there is likely to be a VAT ‘supply’.  

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Most-read articles

Inheritance claims – interim payments
Wednesday, 09 October 2019
When can the court exercise its statutory power to award interim payments to a claimant under the Inheritance Act? This issue rarely comes before the court and the author of this article highlights... Read more...
Refund entitlement – taxable amount not reduced
Wednesday, 09 October 2019
In their monthly VAT update, EY report on a case that will be interesting to lawyers as the facts involved an SDLT avoidance scheme (perhaps unsurprisingly, the four companies involved are in... Read more...
Costs – challenge promptly
Friday, 04 October 2019
Litigation solicitors will no doubt breathe a sigh of relief to note that a costs judge has refused a claimant’s application to challenge a solicitor’s bill that was agreed and approved over four... Read more...
Serving overseas – check the rules
Friday, 04 October 2019
 It might sound obvious, but if a firm is instructed to serve proceedings overseas, the firm must ensure that the rules of service in the relevant country are properly observed. The CA recently... Read more...
Pet rent – permissible
Friday, 04 October 2019
The excellent Pain Smith blog reminds us about the Tenant Fees Act 2019 (which we reported on in our previous editions – March 2019 (p27) and May 2019 (p28)). The Act outlaws letting fees paid by... Read more...
Brexit frustration – update
Friday, 04 October 2019
We reported in our April 2019 edition (p27) on the interesting case where the HC had to consider whether potential departure by the UK from the EU was sufficient to satisfy the legal meaning of... Read more...
Fixtures – what passes on sale of land?
Friday, 04 October 2019
Property lawyers will recall their land law, which states that fixtures can pass on the sale of land but fittings do not. This can be seen as an archaic distinction – but a recent HC case has... Read more...
Parents – gender
Thursday, 03 October 2019
 A definition of the term ‘mother’ has been established for the first time under English common law in a landmark case. At issue was: where a person born female who has undergone gender... Read more...
Drugs and alcohol – managing in the workplace
Thursday, 03 October 2019
An interesting article reminds employers to review their drugs and alcohol policies and breaches of them in the light of recent developments. Businesses are increasingly expected to support employees... Read more...
Terrorism – notice of detention
Thursday, 03 October 2019
A revised notice of detention which examining officers must provide to someone detained under Schedule 7 to the Terrorism Act 2000 has been published by the government. The notice gives information... Read more...

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