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Introduction to the sector

The legal sector encompasses solicitors and barristers that work to provide legal advice across all industries. Firms in this sector can range from sole traders through to multinational LLPs. This guidance note acts as a useful starting point for advisers preparing for a meeting with a legal sector client, as well as in-house VAT teams.

Solicitors can deal with many types of legal matters including:

1. •

   litigation

2. •

   conveyancing

3. •

   trusts and other execution services

4. •

   general legal and tax advice

If the legal services are provided by UK-based solicitors to UK resident customers, the services will be liable to VAT at the standard rate, where they do not relate to land that is located overseas. However, the legal sector can have a number of complexities, the key areas are set out below.

Key considerations