My client is an immigration solicitor and I understand charging VAT in relation to immigration matters depends on where the client lives and what immigration permission they have as explained in https://www.gov.uk/hmrc-internal-manuals/vat-place-of-supply-services/va...
However, assuming the residence and place of supply of clients is clear can i conclude that???:
- B2B services to EU country, place of supply EU country
- B2C services to EU country, place of supply is UK
- Services to outside EU whether B2C or B2B are outside the scope
Some immigration services are paid by family members in UK on behalf of relatives outside UK, to mitigate VAT I have suggested the solicitor invoice the actual client who is non-resident even if payment is done locally.