Barristers' Fees (Hansard, 15 January 2003)

HC Deb 15 January 2003 vol 397 c659W 659W

§ Mr. Dismore
To ask the Chancellor of the Exchequer if he will explain the policy reasons for the special tax point regime for VAT due on barristers' fees; and if he will make a statement. [90422]

§ John Healey
The VAT tax point rules for barristers were introduced at the start of VAT in recognition of the fact that usually fees are still subject to negotiation after completion of the work and barristers are mostly unable to sue for unpaid fees.