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To whom is the search service being rendered- is it to:
a. the client; or
b. the solicitor?

It must be 'b'. The bill is paid by the solicitor, isn't it.

So surely this is a question of VAT law. The question ought to concern the legislation. Also, it rests (or ought to rest) on whether the supplier- Local Authority, Drainage/Water Co, search agent, etc- is or isn't a VAT-registered trader.

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