In Focus
Motion to annul regulations to clarify when bailiffs can recover VAT on enforcement fees from debtors
Secondary legislation governing when VAT is recoverable on the fees of enforcement agents, formerly known as bailiffs, has recently changed. The Government says the changes clarify that in some circumstances enforcement agents can take control of goods worth the cash equivalent of the VAT on their enforcement fees from debtors. A Lords motion to stop the changes will be discussed on 13 January 2022.