BIM65800 | Solicitors: contents
From HM Revenue & Customs · Business Income Manual
The guidance in these pages relates to solicitors practising as self-employed individuals or as partners in a partnership or limited liability partnership. It does not cover companies authorised to provide legal services under the Solicitors Regulation Authority rules or solicitors working as employees.
Contents6 entries
- BIM65801Solicitors: Bank interest received - Liability to tax
- BIM65805Solicitors: Bank interest received - Solicitors’ rules
- BIM65810Solicitors: Interest received on behalf of non-resident clients
- BIM65815Solicitors: Duty to deduct tax on interest paid to a client
- BIM65820Solicitors: Requirement to provide details of interest to HMRC
- BIM65830Solicitors: Temporary loans and guarantees