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Posted about a month ago by Fatiha
Can I please confirm if legal services relating to negotiating the empty property rates relief with the council can be classed as land related and are therefore subject to UK VAT. The service provided relates to a specific site (property) however , it is not clear if it meets all the requirements to be classed as land related. I have read through VAT notice 741A but it is still not clear , if you could confirm please. Thanks,
Posted about a month ago by HMRC Admin 19 Response
Hi,
The liability of legal fees are are at the standard rate of VAT. As to whether they would be deemed as 'land related services' for place of supply purposes, you would need to consult the guidance below:
VATPOSS07600 - Land-related services: Examples of land-related services
We are unable provide definitive answers on this forum.
Thank you.
Posted about a month ago by Fatiha
I have already consulted the VAT notice and the examples provided did not cover this question. If you are not able to provide a definitive answer, may you please guide me how can I get clear answer to my question?
Posted about a month ago by HMRC Admin 25 Response
Hi Fatiha,
The guidance provided is the only guidance available regarding the Place of Supply of Land related services.
However if you feel that the guidance isn't clear enough or too ambiguous to make an informed decision then you have the option of requesting a VAT Clearance.
Please see the guidance below:
Information you need to give
Thank you. 
 

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