Yoonai Kim
Joined: 9/15/2023
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Litigation about charging order
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?