§ Mr. DismoreTo ask Mr Chancellor of the Exchequer if he will review the scheme which allows VAT liability on barristers' fees only to become due to be paid by the barrister after those fees are paid and received by the barrister and not at the time of provision of the services of the barrister or delivery of the fee note to the barrister's customer. [84582]
§ John HealeyVAT law governing the time at which VAT is to be accounted for (the "tax point") provides a number of special tax point regimes that are tailored to meet the needs of specific categories of supply. There are no current plans to review this aspect of the law as it applies to the VAT liability on barristers' fees.