https://www.slab.org.uk/faqs/why-does-the-system-pay-vat-on-top-of-travel-expenses-which-already-include-an-element-of-vat/
Guidance provided by the HMRC many years ago indicated that travel (and accommodation) costs incurred by solicitors when providing a service to the client will attract VAT on them regardless of whether this was on the original purchase.