Barratt, Goff and Tomlinson and The Law Society As Intervenor v Revenue and Customs: FTTTx 20 Jan 2011

FTTTx VAT – disbursements – whether fees paid for medical records and medico-legal reports by solicitors acting for clients in personal injury and medical negligence claims disbursements and thus outside scope of VAT or are not disbursements and liable to VAT – appeal allowed

David Demack (Judge)
[2011] UKFTT 71 (TC), [2011] STI 678, [2011] SFTD 334, [2011] 3 Costs LR 409
Council Directive 2006/112/EC 73 79(c)
England and Wales
CitedRowe and Maw (a firm) v Customs and Excise Commissioners QBD 1975
The Court considered two items of expenditure by a solicitor on his own travel expenses. In one case the expenditure related to travel to a Crown Court in connection with the defence of a client; in the other the expenditure was incurred in . .
CitedNell Gwynn House Maintenance Fund v Commissioners of Customs and Excise HL 15-Dec-1998
Trustees who managed a group of apartments argued that they did not themselves provide staff services to the tenants, but rather arranged for the staff to provide services to them.
Held: The contract providing cleaning and other services, by a . .

Lists of cited by and citing cases may be incomplete.

VAT, Legal Professions, Costs

Updated: 01 November 2021; Ref: scu.442788