22 MAY 1982, Page 18

VAT sufferers

Sir: In 'Two nations' (1 May) Tony Rudd, correctly points out that the enforcement of payment of VAT can cause considerable hardship to small businesses. The solicitors are even worse placed than the average small businessman because it frequently happens that they are paid two or three years or more after the event, when a Par- ticular case has been concluded, and In u devalued currency. However, although they may not receive their fees and disbursements from their clients until a eon-, siderably later date than the bills which the) sent out, they are still required to pay VAT on the footing that the bill has been delivered.

Over the years politicians have been claiming that the expense of going to 10 should be reduced. However, they have done nothing to make this possible, have consistently allowed a situation whereby fewer and fewer people qualify for legal aid and then, to turn the screw, Parliament has legislated that VAT should be added to legal fees and disbursements. As a result both solicitor and client suffer.

Stanley Best

Chairman, British Legal Association, 29 Church Road, Royal Tunbridge Wells, Kent