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purposes, disbursements are defined more narrowly and distinguished from recharges like travelling expenses and postage, which are incurred by the business for its own requirements rather than for the customer. VAT is applied to recharges, but not to disbursements.
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in the UK to refer to payments which they have made or will make to third parties in connection with the matter they are dealing with on behalf of the client. Section 67 of the
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from a public or dedicated fund. Alternatively, it means a payment made on behalf of a client to a third party, for which reimbursement is subsequently sought from the client.
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properly incurred by on behalf of the party to be charged with the bill”. These may include court fees,
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costs, costs for religious worship and any newspaper announcements.
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refers to disbursements as “costs payable in discharge of a
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50:on behalf of a bereaved family generally include
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121:VAT: costs or disbursements passed to customers
106:Paul McEvoy and Sons Family Funeral Directors,
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