BIM51100 - Barristers: contents

Introduction and layout of guidance

Barristers and advocates are able to use an alternative basis of calculating their taxable profits in the seven years following first holding themselves out for work (see BIM51120), provided they had elected to use the alternative basis for the tax year 2012/13.

This chapter contains the following:

1. BIM51110

   Barristers: general provisions
2. BIM51120

   Barristers: barristers and advocates in early years of practice
3. BIM51130

   Barristers: expenditure on clothing