Newth Talks Tax: Swear fees

Swear fees

Teresa asked a question about swear fees received by solicitors in her query of 7 November 2007. She wanted to know where such fees should be included in the self assessment tax return. Were the fees 'employment income' or 'any other income'?

Advice was also welcomed on what sort of records should be kept by the solicitor to record the fees.

Continued...