On Demand – VAT within Law Firms

On Demand VAT Within Law Firms

VAT within Law Firms

Speaker: Darren Whelan

Length: 2.5 Hours

Published September 24, 2022

Last Updated on May 1, 2023

Who is this training for?

This on demand workshop is for Solicitors, Lawyers, Accountants, Compliance Officers, COFA’s, Legal Accounts Professionals, Legal Cashiers and anyone that has any involvement in working in legal finance and compliance.

Purpose of this training?

VAT is a complex and ever changing tax.  This online workshop is designed to focus on the areas that cause the most confusion and the areas that we see HMRC specifically target law firms during a VAT inspection.

This on demand workshop will explore the practical application of the VAT regulations to help you to be compliant. It will explore the VAT Act 1994, Notice 700, case law and address issues that have emerged from cases like the ‘Brabners’ decision and the implications of those decisions to law firms.  Conundrums and scenarios will be posed and discusses throughout the session.



  •  Scope of VAT within the UK

Time of Supply

  • Basic Tax Point
  • Actual Tax Point
  • Extensions


  • Client’s overseas (Place of ‘belonging’)
  • Land related services

Third Party Payers

  • Indemnity basis
  • VAT invoices

Disbursements and Recharges

  • What is a disbursement (SRA and HMRC’s definition)
  • Disbursements – accounting options
  • Discretionary treatment of Counsel’s Fees
  • Overseas experts
  • Recharges – accounting options
  • VAT invoices
  • Search fees
  • Medical records and reports

Administrative Aspects of VAT

  • Valid VAT invoices
  • Valid credit notes
  • Recovery of input VAT
  • Supplier invoices 6 months older or greater
  • Subsistence, travel and staff entertainment expenses
  • Mixed expenses (business and personal usage)
  • Mobile phones
  • VAT Returns
  • Correcting errors
  • Bad debt relief
Start Quiz

Practice notes and training sessions represent the Association of Legal Compliance & Accounts’ view of good practice in a particular area. They are not intended to be the only standard of good practice that firms can follow.

Practice notes and training sessions are not legal advice, and do not necessarily provide a defence to complaints of misconduct or poor service. While we have taken care to ensure that they are accurate, up to date and useful, we will not accept any legal liability in relation to them.

Frequently Asked Questions

It’s really simple:

  • Reduced cost
  • Can be watched anywhere, anytime on any device – no travel time or cost
  • Shorter and more efficient than face-to-face
  • Recorded and can be replayed at your leisure

Online – the Cons

On Demand is not for everyone one. People learn differently and watching a pre-recorded training video can feel very lonely and isolated. It requires strong, self-motivation and time management skills. There is no opportunity to ask a question and receive an answer straight away as you would with an online or a face-to-face workshop.

You can pose your question HERE or pose the question via the LiveChat widget.

No. In order to watch them, you must watch them whilst logged into the website.

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