Value Added Tax Consolidation Act 2010 section 28

Special rules in relation to supplies of services

Section 28 sets out special rules governing the VAT treatment of services supplied by undisclosed agents, barristers, insurers' legal costs, and receivers or liquidators.

• Services supplied through an undisclosed agent are deemed to be supplied to and simultaneously by the agent, effectively taxing the agent's margin at the same rate as the underlying service.
• A barrister's services are deemed to be supplied for consideration only when payment is received, operating in effect on a moneys received basis with no VAT liability or invoicing obligation arising until that point.
• Legal services covered by an insurance indemnity are deemed to be supplied to the policyholder rather than the insurer, enabling a VAT-registered policyholder to recover the VAT on those fees.
• Services supplied by a receiver or liquidator using the assets of an accountable person are deemed to be supplied by that accountable person, and any option to tax a letting exercised by the receiver is deemed to have been exercised by the property owner.