#1. Is it permissible to pass on the costs of conducting client due diligence as a disbursement under the AML under the money laundering regulations on to my client?

Yes

No

#2. You are acting for a client whose place of belonging is Guernsey and they are making a claim through the UK courts against a water provider for damages on a London property arising from water ingress which the client claims the provider is liable for.

When issuing a bill to the client, what VAT rate do you apply to your supply?

Standard Rated (20%)

Zero Rated (0%)

Exempt

Outside the Scope of UK VAT

Outside the Scope of VAT

#3. Normal VAT Tax Point (time of supply) rules apply to Legal Aid work?

True

False

#4. Your firm is acting for a client and has instructed a process server to serve legal documents to a third party.

When including the cost of the process server in your bill of costs, you treat it as a:

Disbursement for VAT purposes

Recharge

#5. You've taken a debit card payment from a client for money on account of search fees. The card used is for a personal bank account. A partner of your firm would like to recharge the costs incurred in taking the card payment on to the client.

Is it permissible to pass the costs of taking the card payment on to the client?

Yes

No

#6. You have instructed an interpreter in order for your client to be able to communicate with you or to enable your client to understand Court proceedings. The cost of the interpreter is being passed on to the client. When billed, the cost is:

A Disbursement

A Recharge

#7. You're acting for a client whose place of belonging is Jersey. You have instructed a UK barrister on behalf of the client. The barrister has issued you with a VAT invoice addressed to your firm and has charged you £2,000 plus VAT.

When billed to the client, you would treat the cost as:

Recharge net cost plus VAT

Disbursement net cost plus VAT

Recharge net cost no VAT

Disbursement net cost no VAT

#8. A fee earner has issued a VAT invoice to a client and sent it via email. They have also sent a physical copy in the post.

Is this permissible?

Yes

No

#9. Your firm is acting for a client. The case is a criminal matter. The fee earner instructs a specialist to produce video copies of CCTV footage where the action is slowed down, hard copies of individual frames and enhanced/enlarged sections of images are produced. The cost of this service is being passed on to the client.

When billed, the cost is a:

Disbursement

Recharge

#10. You're acting for a client where the client's right to remain in the UK has been revoked.

When issuing your bill to the client, your services are:

Outside the Scope of UK VAT

Exempt

Zero Rated

Standard Rated

On Demand – Billing within Law Firms

Billing within Law Firms

Who is this training for?

Purpose of this training?

Time of Supply

Sales/Fees

Third Party Payers

Administrative Aspects

VAT Returns

Results

#1. Is it permissible to pass on the costs of conducting client due diligence as a disbursement under the AML under the money laundering regulations on to my client?

#3. Normal VAT Tax Point (time of supply) rules apply to Legal Aid work?

#4. Your firm is acting for a client and has instructed a process server to serve legal documents to a third party.

When including the cost of the process server in your bill of costs, you treat it as a:

#6. You have instructed an interpreter in order for your client to be able to communicate with you or to enable your client to understand Court proceedings. The cost of the interpreter is being passed on to the client. When billed, the cost is:

#7. You're acting for a client whose place of belonging is Jersey. You have instructed a UK barrister on behalf of the client. The barrister has issued you with a VAT invoice addressed to your firm and has charged you £2,000 plus VAT.

When billed to the client, you would treat the cost as:

#8. A fee earner has issued a VAT invoice to a client and sent it via email. They have also sent a physical copy in the post.

Is this permissible?

#10. You're acting for a client where the client's right to remain in the UK has been revoked.

When issuing your bill to the client, your services are:

Further Information

Frequently Asked Questions

Online – the Cons

Upcoming Events

An Introduction to Legal VAT

Billing Within Law Firms

Recent Compli-Forum Topics

Recent Blogs

ALCA

Help & Support

Regulatory & Terms

Connect With Us

On Demand – Billing within Law Firms

Billing within Law Firms

Who is this training for?

Purpose of this training?

Time of Supply

Sales/Fees

Third Party Payers

Administrative Aspects

VAT Returns

Results

#1. Is it permissible to pass on the costs of conducting client due diligence as a disbursement under the AML under the money laundering regulations on to my client?

#3. Normal VAT Tax Point (time of supply) rules apply to Legal Aid work?

#4. Your firm is acting for a client and has instructed a process server to serve legal documents to a third party.When including the cost of the process server in your bill of costs, you treat it as a:

#6. You have instructed an interpreter in order for your client to be able to communicate with you or to enable your client to understand Court proceedings. The cost of the interpreter is being passed on to the client. When billed, the cost is:

#7. You're acting for a client whose place of belonging is Jersey. You have instructed a UK barrister on behalf of the client. The barrister has issued you with a VAT invoice addressed to your firm and has charged you £2,000 plus VAT.When billed to the client, you would treat the cost as:

#8. A fee earner has issued a VAT invoice to a client and sent it via email. They have also sent a physical copy in the post.Is this permissible?

#10. You're acting for a client where the client's right to remain in the UK has been revoked.When issuing your bill to the client, your services are:

Further Information

Frequently Asked Questions

Online – the Cons

Recent Compli-Forum Topics

Recent Blogs

#4. Your firm is acting for a client and has instructed a process server to serve legal documents to a third party.

When including the cost of the process server in your bill of costs, you treat it as a:

#7. You're acting for a client whose place of belonging is Jersey. You have instructed a UK barrister on behalf of the client. The barrister has issued you with a VAT invoice addressed to your firm and has charged you £2,000 plus VAT.

When billed to the client, you would treat the cost as:

#8. A fee earner has issued a VAT invoice to a client and sent it via email. They have also sent a physical copy in the post.

Is this permissible?

#10. You're acting for a client where the client's right to remain in the UK has been revoked.

When issuing your bill to the client, your services are: