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How will new HMRC delegated authority claims handling guidance affect lawyers?
Ian Carpenter

21 January 2019

HMRC have issued new guidance on delegated authority claims handling by lawyers. Ian Carpenter (RSM’s head of indirect tax) discusses the new guidance and what it means for law firms and the potential VAT costs.

VAT on disbursements ramifications of the Brabners LLP (Brabners) case
Ian Carpenter

09 February 2018

In our previous VAT briefing we suggested adopting a ‘wait and see’ approach pending the issue of guidance from HMRC on their view of how the decision affects law firms generally. However, as it is becoming increasingly unlikely that HMRC will issue any such guidance and as to our knowledge, Brabners has not submitted an appeal to the tribunal, we believe the position should now be reappraised.

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