Fee-Earner Tax & Compensation
7 articles on fee-earner tax & compensation for UK solicitors and law firms.
Fee-Earner Tax & Compensation
UK newly qualified solicitor (NQ) salaries in 2025/26 range from £35,000 at small high-street firms to £180,000+ at US firms in London. Magic Circle sits at £125,000-£150,000. We cover the full range, take-home after tax, and the trade-offs each tier involves.
Fee-Earner Tax & Compensation
Associate solicitor bonuses are taxed as earnings under PAYE, but the structure matters for both the firm and the fee-earner. Performance bonuses, deferred awards, and partnership track arrangements each carry distinct tax and cashflow consequences. This guide explains how each type works in practice.
Fee-Earner Tax & Compensation
CILEX membership fees and exam costs are typically tax deductible for employed solicitors and legal executives. The rules depend on whether the cost is incurred as an employee or as a self-employed locum solicitor.
Fee-Earner Tax & Compensation
HMRC applies strict tests to determine whether a paralegal is an employee or genuinely self-employed for tax purposes. Getting it wrong can mean unexpected PAYE liabilities, employer NI arrears, and penalties. This guide explains the key factors solicitors must consider when engaging paralegals.
Fee-Earner Tax & Compensation
A solicitor taking unpaid sabbatical leave faces specific tax consequences around PAYE continuity, partnership profit allocation, and pension contributions. This article explains the rules for salaried solicitors, equity partners, and locum solicitors planning extended leave.
Fee-Earner Tax & Compensation
Solicitors can typically claim CPD costs as a tax deductible expense if the training maintains or improves existing knowledge and skills relevant to their current practice. The rules differ for employed solicitors, partners, and locums. We explain the HMRC position and common pitfalls.
Fee-Earner Tax & Compensation
A practical guide to the tax treatment of SQE costs for trainee solicitors and the law firms that employ them. We explain when fees are deductible for employees, when a firm can claim a corporation tax or partnership deduction, and how the rules differ for self-employed locum solicitors.