VAT Policy

Version 2.0

1. All working pupils and tenants[1] must be registered for VAT irrespective of whether the formal threshold is reached.  Working pupils should ensure that they are so registered by the first day they work from Chambers.
2. Registration for VAT must be at the ‘full rate’ (presently 20 per cent).

3. No pupil or tenant may take advantage of any discounted scheme that may from time to time apply without prior written approval from the Head of Chambers.

4. Chambers operates within a VAT scheme using the account of the Head of Chambers (or a person designated by the Head of Chambers).  This scheme allows for reclaiming of VAT (where paid) through the Head of Chambers.  The sums reclaimed are then reinvested into Chambers.

5. Participation in this scheme is dependent upon the conditions at paragraphs 1 and 2 above. The VAT authorities apply it strictly.  Fines and consequential penalties may be applied in the event of default.

6. Tenants or pupils who breach this policy will be liable to pay such fines or penalties as result from their breach, as well as compensating Chambers for any VAT disqualified that would have otherwise been paid.

1^st June 2023

[1] In this document ‘tenant’ includes both members of Chambers and associate tenants (previously referred to as door tenants) who have or will accept and invoice work for legal services through Chambers.

This requirement does not apply to non-working Associate Tenants, i.e. those who are associate tenants by virtue of an academic background and who will not invoice for legal services as a barrister.