Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

VAT definition

What does VAT mean? VAT is a consumption tax on most supplies of goods and services made by taxable businesses to businesses or consumers. In practice, it underpins pricing (plus VAT), invoicing, cross‑border trade and many property transactions. The charge and key concepts are set out in the UK Value Added Tax Act 1994 and, in Ireland, the Value‑Added Tax Consolidation Act 2010 (implementing the EU VAT Directive). In Northern Ireland, EU VAT rules continue to apply to goods under the Windsor Framework; services follow UK rules. Core features include: output tax charged at standard, reduced or zero rates; exempt supplies (for example, certain...

Private funding in family proceedings: SRA costs duties, client care, cost-benefit analysis, costs liability and funding options (legal services orders, Sears Tooth) — England and Wales

Published by a LexisNexis Family expert

Practice notes

This Practice Note

This Practice Note sets out solicitors’ mandatory duties to give clear, comprehensive Costs information to privately funded Clients. It covers what should be included in client care letters, cost/benefit analysis, exposure to another party’s costs, and funding aspects such as legal services orders and Sears Tooth agreements. A matter will be privately funded where:

the client has agreed to pay their fees from their own resources, and
their obligation to pay is not dependent on a particular event, eg winning the case

See Practice Note: Funding—charging for family law services for the different approaches to privately funded work.

Professional obligations

The Solicitors Regulation Authority (SRA) Standards and Regulations apply. Key components include the SRA:

Principles
Code of Conduct for Solicitors, registered European lawyers (RELs) and registered foreign lawyers (RFLs)
Code of Conduct for Firms
Accounts Rules
Glossary

For further guidance, see Practice Note: The Solicitors Regulation Authority (SRA) regime for family lawyers.

Costs information

Client complaints frequently stem from uncertainty or a lack of clarity about costs...

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Web page updated on 21/05/2026

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