Allowable deductions for solicitors and barristers

By Tolley in association with Julie Butler
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The following Owner-Managed Businesses guidance note by Tolley in association with Julie Butler provides comprehensive and up to date tax information covering:

  • Allowable deductions for solicitors and barristers
  • General rules

General rules

Self employed solicitors, barristers and advocates are subject to the rules for deductions set out in ITTOIA 2005, s 25. They are allowed to deduct expenses which are wholly and necessarily incurred by them as part of their practice, see the Wholly and exclusively guidance note. By contrast employees are only allowed to deduct expenses which are wholly, necessarily and exclusively for the purposes of their employment.

There are some professional costs which solicitors, advocates and barristers incur to enable them to fulfil their professional functions.

Wigs, gown and frock coats

The initial purchase of wigs, gowns and frock coats for use in court are capital expenditure and eligible either for capital allowances a

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