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Decision Number: TC 00949
Appellant: Barratt, Goff and Tomlinson and The Law Society as Intervenor
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
David DEMACK
Date Of Decision: 20/01/2011
Main Category: VAT - SUPPLY
Main Subcategory: Other
Notes: VAT – disbursements – whether fees paid for medical records and medico-legal reports by solicitors acting for clients in personal injury and medical negligence claims disbursements and thus outside scope of VAT or are not disbursements and liable to VAT – appeal allowed
Decision(s) to Download: TC00949.doc TC00949.doc