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ELIZABETH KING: I agree.
If a search result etc. not chargeable to VAT (zero-rated) is supplied to a solicitor who represents a client and obtains it on the client's behalf, it should not matter by what means- post or online- it is obtained. It should surely remain zero-rated. LS and SRA should be asking the Chancellor of the Exchequer to include in the next Finance Bill a clause (effective as from the date of the Tribunal's decision) expressly saying so.