§ Mr. DismoreTo ask the Chancellor of the Exchequer if he will review the unique deferred VAT liability system on barristers' fees; and if he will make a statement. [82953]
§ John HealeyThe Barristers Deferment Scheme is available to barristers who cease to practise and sets out rules for accounting to Customs and Excise for any outstanding VAT. Like all special VAT accounting schemes, this scheme is kept under review by Customs.