Statute
Section 92 — Value Added Tax Regulations 1995: Supplies of services by barristers and advocates
Text of the provision Official document
Supplies of services by barristers and advocates 92 Services supplied by a barrister, or in Scotland, by an advocate, acting in that capacity, shall be treated as taking place at whichever is the earliest of the following times—
a when the fee in respect of those services is received by the barrister or advocate, b when the barrister or advocate issues a VAT invoice in respect of them, or c the day when the barrister or advocate ceases to practise as such.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →