[
{
"name": "a court fee paid on the client's behalf with their authority, itemised at cost: a disbursement",
"args": [
{
"actedAsAgent": true,
"clientReceivedAndUsed": true,
"clientResponsibleToPay": true,
"clientAuthorisedPayment": true,
"clientKnewThirdParty": true,
"separatelyItemised": true,
"exactAmountRecovered": true,
"additionalToOwnSupply": true
}
],
"expect": {
"treatment": "disbursement",
"failedConditions": [],
"reason": "all eight conditions of VAT Notice 700 section 25.1.1 are met: pass the cost on at the exact amount, outside the value of your supply, with no VAT added"
}
},
{
"name": "actedAsAgent alone failing makes it a recharge",
"args": [
{
"actedAsAgent": false,
"clientReceivedAndUsed": true,
"clientResponsibleToPay": true,
"clientAuthorisedPayment": true,
"clientKnewThirdParty": true,
"separatelyItemised": true,
"exactAmountRecovered": true,
"additionalToOwnSupply": true
}
],
"expect": {
"treatment": "recharge",
"failedConditions": [
"actedAsAgent"
],
"reason": "not a disbursement for VAT purposes (actedAsAgent not met): include the cost in the value of your supply and charge VAT on it at the rate of your main supply"
}
},
{
"name": "clientReceivedAndUsed alone failing makes it a recharge",
"args": [
{
"actedAsAgent": true,
"clientReceivedAndUsed": false,
"clientResponsibleToPay": true,
"clientAuthorisedPayment": true,
"clientKnewThirdParty": true,
"separatelyItemised": true,
"exactAmountRecovered": true,
"additionalToOwnSupply": true
}
],
"expect": {
"treatment": "recharge",
"failedConditions": [
"clientReceivedAndUsed"
],
"reason": "not a disbursement for VAT purposes (clientReceivedAndUsed not met): include the cost in the value of your supply and charge VAT on it at the rate of your main supply"
}
},
{
"name": "clientResponsibleToPay alone failing makes it a recharge",
"args": [
{
"actedAsAgent": true,
"clientReceivedAndUsed": true,
"clientResponsibleToPay": false,
"clientAuthorisedPayment": true,
"clientKnewThirdParty": true,
"separatelyItemised": true,
"exactAmountRecovered": true,
"additionalToOwnSupply": true
}
],
"expect": {
"treatment": "recharge",
"failedConditions": [
"clientResponsibleToPay"
],
"reason": "not a disbursement for VAT purposes (clientResponsibleToPay not met): include the cost in the value of your supply and charge VAT on it at the rate of your main supply"
}
},
{
"name": "clientAuthorisedPayment alone failing makes it a recharge",
"args": [
{
"actedAsAgent": true,
"clientReceivedAndUsed": true,
"clientResponsibleToPay": true,
"clientAuthorisedPayment": false,
"clientKnewThirdParty": true,
"separatelyItemised": true,
"exactAmountRecovered": true,
"additionalToOwnSupply": true
}
],
"expect": {
"treatment": "recharge",
"failedConditions": [
"clientAuthorisedPayment"
],
"reason": "not a disbursement for VAT purposes (clientAuthorisedPayment not met): include the cost in the value of your supply and charge VAT on it at the rate of your main supply"
}
},
{
"name": "clientKnewThirdParty alone failing makes it a recharge",
"args": [
{
"actedAsAgent": true,
"clientReceivedAndUsed": true,
"clientResponsibleToPay": true,
"clientAuthorisedPayment": true,
"clientKnewThirdParty": false,
"separatelyItemised": true,
"exactAmountRecovered": true,
"additionalToOwnSupply": true
}
],
"expect": {
"treatment": "recharge",
"failedConditions": [
"clientKnewThirdParty"
],
"reason": "not a disbursement for VAT purposes (clientKnewThirdParty not met): include the cost in the value of your supply and charge VAT on it at the rate of your main supply"
}
},
{
"name": "separatelyItemised alone failing makes it a recharge",
"args": [
{
"actedAsAgent": true,
"clientReceivedAndUsed": true,
"clientResponsibleToPay": true,
"clientAuthorisedPayment": true,
"clientKnewThirdParty": true,
"separatelyItemised": false,
"exactAmountRecovered": true,
"additionalToOwnSupply": true
}
],
"expect": {
"treatment": "recharge",
"failedConditions": [
"separatelyItemised"
],
"reason": "not a disbursement for VAT purposes (separatelyItemised not met): include the cost in the value of your supply and charge VAT on it at the rate of your main supply"
}
},
{
"name": "exactAmountRecovered alone failing makes it a recharge",
"args": [
{
"actedAsAgent": true,
"clientReceivedAndUsed": true,
"clientResponsibleToPay": true,
"clientAuthorisedPayment": true,
"clientKnewThirdParty": true,
"separatelyItemised": true,
"exactAmountRecovered": false,
"additionalToOwnSupply": true
}
],
"expect": {
"treatment": "recharge",
"failedConditions": [
"exactAmountRecovered"
],
"reason": "not a disbursement for VAT purposes (exactAmountRecovered not met): include the cost in the value of your supply and charge VAT on it at the rate of your main supply"
}
},
{
"name": "additionalToOwnSupply alone failing makes it a recharge",
"args": [
{
"actedAsAgent": true,
"clientReceivedAndUsed": true,
"clientResponsibleToPay": true,
"clientAuthorisedPayment": true,
"clientKnewThirdParty": true,
"separatelyItemised": true,
"exactAmountRecovered": true,
"additionalToOwnSupply": false
}
],
"expect": {
"treatment": "recharge",
"failedConditions": [
"additionalToOwnSupply"
],
"reason": "not a disbursement for VAT purposes (additionalToOwnSupply not met): include the cost in the value of your supply and charge VAT on it at the rate of your main supply"
}
},
{
"name": "the solicitor's own train fare: not received by the client, not additional to the solicitor's supply",
"args": [
{
"actedAsAgent": true,
"clientReceivedAndUsed": false,
"clientResponsibleToPay": true,
"clientAuthorisedPayment": true,
"clientKnewThirdParty": true,
"separatelyItemised": true,
"exactAmountRecovered": true,
"additionalToOwnSupply": false
}
],
"expect": {
"treatment": "recharge",
"failedConditions": [
"clientReceivedAndUsed",
"additionalToOwnSupply"
],
"reason": "not a disbursement for VAT purposes (clientReceivedAndUsed, additionalToOwnSupply not met): include the cost in the value of your supply and charge VAT on it at the rate of your main supply"
}
},
{
"name": "a bank's telegraphic transfer fee (Notice 700 25.1.3 example 1): supplied to the solicitor, not as agent",
"args": [
{
"actedAsAgent": false,
"clientReceivedAndUsed": false,
"clientResponsibleToPay": false,
"clientAuthorisedPayment": true,
"clientKnewThirdParty": true,
"separatelyItemised": true,
"exactAmountRecovered": true,
"additionalToOwnSupply": true
}
],
"expect": {
"treatment": "recharge",
"failedConditions": [
"actedAsAgent",
"clientReceivedAndUsed",
"clientResponsibleToPay"
],
"reason": "not a disbursement for VAT purposes (actedAsAgent, clientReceivedAndUsed, clientResponsibleToPay not met): include the cost in the value of your supply and charge VAT on it at the rate of your main supply"
}
},
{
"name": "a search fee passed on with a handling mark-up",
"args": [
{
"actedAsAgent": true,
"clientReceivedAndUsed": true,
"clientResponsibleToPay": true,
"clientAuthorisedPayment": true,
"clientKnewThirdParty": true,
"separatelyItemised": true,
"exactAmountRecovered": false,
"additionalToOwnSupply": true
}
],
"expect": {
"treatment": "recharge",
"failedConditions": [
"exactAmountRecovered"
],
"reason": "not a disbursement for VAT purposes (exactAmountRecovered not met): include the cost in the value of your supply and charge VAT on it at the rate of your main supply"
}
},
{
"name": "nothing met: every condition is listed, in HMRC's order",
"args": [
{
"actedAsAgent": false,
"clientReceivedAndUsed": false,
"clientResponsibleToPay": false,
"clientAuthorisedPayment": false,
"clientKnewThirdParty": false,
"separatelyItemised": false,
"exactAmountRecovered": false,
"additionalToOwnSupply": false
}
],
"expect": {
"treatment": "recharge",
"failedConditions": [
"actedAsAgent",
"clientReceivedAndUsed",
"clientResponsibleToPay",
"clientAuthorisedPayment",
"clientKnewThirdParty",
"separatelyItemised",
"exactAmountRecovered",
"additionalToOwnSupply"
],
"reason": "not a disbursement for VAT purposes (actedAsAgent, clientReceivedAndUsed, clientResponsibleToPay, clientAuthorisedPayment, clientKnewThirdParty, separatelyItemised, exactAmountRecovered, additionalToOwnSupply not met): include the cost in the value of your supply and charge VAT on it at the rate of your main supply"
}
},
{
"name": "a condition left unanswered is an error, not a quiet recharge",
"args": [
{
"actedAsAgent": true,
"clientReceivedAndUsed": true,
"clientResponsibleToPay": true,
"clientAuthorisedPayment": true,
"clientKnewThirdParty": true,
"separatelyItemised": null,
"exactAmountRecovered": true,
"additionalToOwnSupply": true
}
],
"expectError": "separatelyItemised must be true or false"
}
]