Counsel Magazine

From 1 December 2008 the standard rate of VAT will be reduced from 17.5% to 15%. This guide sets out key points of law which barristers and their clerks will need to be aware of in order to implement the change. It also responds to typical questions which the Bar Council has been asked, in order to show how the change will impact upon the administration of a barrister’s practice. Finally, the impact of the change on computer software, which is used to produce invoices and/or fee notes within chambers, is considered.