#1. 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

#2. You are acting for a business client whose place of belonging is the British Virgin Islands. The client’s claim is for negligence against the client’s previous solicitors in having wrongly drafted the terms of a claim for a Collective Enfranchisement of a UK residential property.

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

Zero Rated

Reduced Rated (5%)

Standard Rated (20%)

Exempt

Outside the Scope of UK VAT

Outside the Scope of VAT

#3. Your firm is acting for a client and has instructed a translator to translate a document which needs to be produced in Court.

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

Disbursement

Recharge

#4. 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

#5. Do I need to denote paid disbursements as 'paid' on the face of my bills?

Yes

No

#6. 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

#7. 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

#8. 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

#9. 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

#10. You're acting for a client in respect of a compromise agreement. The employer has agreed to pay your client's costs and has asked if you would address your invoice to them?

What would you issue the payer?

A VAT invoice addressed to the payer

A VAT invoice addressed to the client but denoted ‘payable by’ the third party payer

A request for payment (non-VAT invoice) addressed to the payer stating 'This is not a VAT invoice'

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. 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:

#3. Your firm is acting for a client and has instructed a translator to translate a document which needs to be produced in Court.

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

#5. Do I need to denote paid disbursements as 'paid' on the face of my bills?

#6. 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?

#9. 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:

#10. You're acting for a client in respect of a compromise agreement. The employer has agreed to pay your client's costs and has asked if you would address your invoice to them?

What would you issue the payer?

Further Information

Frequently Asked Questions

Online – the Cons

Upcoming Events

SRA Accounts Rules: The Essentials

VAT 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. 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:

#3. Your firm is acting for a client and has instructed a translator to translate a document which needs to be produced in Court.When including the cost of the translator in your bill of costs, you treat it as a:

#5. Do I need to denote paid disbursements as 'paid' on the face of my bills?

#6. 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?

#9. 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:

#10. You're acting for a client in respect of a compromise agreement. The employer has agreed to pay your client's costs and has asked if you would address your invoice to them?What would you issue the payer?

Further Information

Frequently Asked Questions

Online – the Cons

Recent Compli-Forum Topics

Recent Blogs

#3. Your firm is acting for a client and has instructed a translator to translate a document which needs to be produced in Court.

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

#9. 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:

#10. You're acting for a client in respect of a compromise agreement. The employer has agreed to pay your client's costs and has asked if you would address your invoice to them?

What would you issue the payer?