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Posted Fri, 15 Sep 2023 16:49:03 GMT by Yoonai Kim
The firm provide legal services to overseas companies (no business presence in UK). Normally they are not liable to charge VAT, unless it is a "service relating to land", like purchasing and selling property. Now there is a litigation for a charging order on a UK property which is owned by an overseas company, does that count as "service related to land", and hence chargeable to VAT?
Posted Mon, 25 Sep 2023 09:40:21 GMT by HMRC Admin 19 Response
Hi,

You can see a list of services that would be considered for VAT purposes a land related service here:

Land related services

Thank you.

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