Barristers' Tax Guidance

Computation of Profits for Income Tax Purposes:
Application of UITF 40 to Barristers’ Earnings
Bar Council Fee Guidance
15 May 2006
The Bar Council has been asked to provide guidance on the
application of Urgent Issues Task Force Abstract 40 ('UITF 40') to
the computation of barristers' earnings. This Note updates the
guidance given in the Guidance Note of 10 March 1999 ("the 1999
Guidance")