Brabners Llp v Revenue and Customs: FTTTx 5 Sep 2017

Vat – Supply : Single or Multiple – VALUE ADDED TAX – Conveyancing – Appellant firm of solicitors obtaining online property searches from an external search agency – Agency invoiced appellant for the cost of obtaining access to documents without the addition of VAT – Appellant treated this as a disbursement and invoiced its clients for the same amount without VAT – Whether a disbursement? – No – Whether VAT should have been applied by the Appellant? – Yes – Appeal dismissed

Citations:

[2017] UKFTT 666 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 May 2022; Ref: scu.595444