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VAT recovery

As explained in V6.134 the principal services supplied by barristers are standard-rated or outside the scope with the right to recover. As a general rule barristers can therefore recover all the input tax incurred to make these supplies, subject to the normal rules and exclusions. The rules around input tax recovery are addressed in Division V3.4 and input tax which is specifically excluded from credit (such as business entertainment) is described in V3.440–V3.450.

However, there are some quirks to VAT recovery which apply specifically to barristers and arise from the way they practise as sole practitioners and the need to differentiate between private and professional expenditure.

Chambers' expenses

Often expenditure is incurred for the chambers as a whole. This is to be contrasted with expenses which an individual member of a set of chambers incurs solely for their own practice. Normally VAT can only be recovered by the recipient of the supply (as described in V3.119 which explores the identity of parties to a supply). Where expenses