Guidance on VAT Disbursements
The Law Society has issued guidance around VAT treatment of disbursements and expenses following on from a decision made of the First-tier Tax Tribunal in Brabners LLP v The Commissioners for her Majesty’s Revenue and Customs (HMRC) (2017 UKFTT 0666) . Brabners LLP were treating the cost of property searches as disbursements and as a result were not […]