VAT Questions For UK Firms' Disbursement Processes

Law360 (July 25, 2019, 3:12 PM EDT) -- Law firms may be unaware of April 2019’s decision in the Court of Appeal, which provided a judgment in British Airways PLC v. Prosser,[1] one which casts further doubt as to the correct value-added tax treatment of disbursements in the legal sector. The case did not involve a VAT dispute with HM Revenue & Customs and, as such, has perhaps not resonated in the same matter in which the First Tier VAT Tribunal decision in the Brabners v. Revenue and Customs[2] case did in 2017 on the same subject.

It is fair to say that, when looking at both cases together,...

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