No. By agreement between the Law Society and HM Customs & Excise, oath fees retained personally by associate or assistant solicitors are not subject to VAT unless the associate or assistant solicitor is:
i) registered or liable to register for VAT as a result of the aggregate of taxable supplies made to their own account or
ii) required to account to their firm for oath fees received, in which case the fees should be dealt with as part of the firm's taxable turnover.
Please see the Law Society publication Execution of Documents 3rd Edition.
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