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You arrived at this page by selecting:VAT will be added to some (but not all) expenses, depending on the VAT rules made by the government.
Broadly speaking, if a lawyer makes a payment on your behalf and then gets reimbursement from the client, the lawyer does not have to add VAT (unless VAT was included in the payment in which case it will be passed on to the client). However, if a lawyer makes a payment on the lawyer's own behalf and then recharges it to a client, he must add VAT. This is a very fine distinction indeed, but thankfully it does not make any difference at all in practice in most cases.
