Topic: VAT on land related legal services with overseas clients

We have a client who is barrister for crown court cases, the specialism is on land transactions. Is this work vatable for overseas clients. Turnover is significantly in excess of the registration threshold.

Re: VAT on land related legal services with overseas clients

Generally UK VAT is only charged where the client is based in the UK or to private clients who are based in other EU states; private clients outside the EU are usually ‘outside scope’ supplies; and business clients in EU are also outside scope of VAT.


Where legal services are deemed to relate to land, the place of supply is where the relevant land is situated irrespective of where the client himself belongs. This applies whether or not the client is a private or business client. But, how do we know when our services actually relate to land? Is there any particular certainty around this definition?

Unfortunately, there is considerable uncertainty in the way the rule should be applied. You may need to contact a VAT expert to deal with your case.