UK based solicitor VAT to settle UK family estate for overseas inheritor.

My two sisters, who reside in the UK, and myself -who resides in Canada, have been settling the estate of our late mother in the UK, who died Intestate almost two years ago, employing a UK based firm of solicitors. One of my sisters (Catherine) was named 'Client' with the solicitor's invoice addressed to her paid, including VAT, the money taken out of the estate, after we three had been distributed (each) our third of the estate- less residual funds held by the solicitor. Unfortunately, 7 months ago my sister Catherine passed away and I became the legal Administrator (although still awaiting the Grant De Bonis ) with the solicitor's invoice now addressed to me, in Canada. My question is, can I claim back my 1/3 of the VAT previously charged to we three siblings, prior to the death of my sister. As the second (and final) Invoice has yet to be paid, nor the residual funds distributed, due the extra proceedings mentioned, can I request the solicitor charge 'zero rate VAT' for my third of the invoice when the time comes. Or.. as the invoice is now addressed to me, would 'zero rate VAT' now be applied to the total of the invoice, rather than my 1/3. I would be very grateful for any advice on how to proceed.

Hi,

The basis for whether VAT is to be charged in a particular situation depend on the place of supply rules.

If a UK solicitor is making a supply of legal services and the customer belongs overseas then VAT would not be charged as it would be considered outside the scope of VAT.

If the legal services are supplied to a customer who belongs in the UK then VAT would need to be charged. However, if the legal services are related to land and the land is in the UK then VAT would have to be charged regardless of where the customer belongs. You can see guidance here:

Land related services

B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK

If the person to whom the supplies are being made changes and the place of belonging changes this could have an effect on the liability of the solicitor's supplies.

Any adjustments, and, or repayments of VAT for this would need to be arranged by the solicitor.

Thank you.