The Law Society has updated its comments in relation to the Brabners case re VAT on disbursements. Still nothing concrete but a sense that they feel that a conservative view on dealing with this going forward may be acceptable.
We are aware of the difficulties this has caused many firms. Firms may have taken a variety of positions for entirely honest and justifiable reasons. Many firms will want to take a conservative approach to classifying items as disbursements going forward, and in many cases we think that is likely to be a sensible approach.