Sector summary ― legal sector

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

Introduction to the sector

The legal sector encompasses solicitors and barristers that work to provide legal advice across all industries. Firms in this sector can range from sole traders through to multinational LLPs. This guidance note acts as a useful starting point for advisers preparing for a meeting with a legal sector client, as well as in-house VAT teams.

Solicitors can deal with many types of legal matters including:

•
litigation
•
conveyancing
•
trusts and other execution services
•
general legal and tax advice

If the legal services are provided by UK-based solicitors to UK resident customers, the services will be liable to VAT at the standard rate, where they do not relate to land that is located overseas. However, the legal sector can have a number of complexities, the key areas are set out below.

Key considerations

Topic	Overview	Common issues	Links to further guidance
Identifying the place of supply ― supplies to consumers outside the UK	Following Brexit, the place of supply of legal services to individuals

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