Professional subscriptions
Taxation
20/03/2018
Note: This Practice Note has been replaced by an updated Practice Note available here: Professional subscriptions
Professional subscriptions paid by a solicitor’s firm on behalf of their employees is a benefit-in-kind unless the employee cannot exercise their duties without this membership and membership is “wholly, necessarily and exclusively” required.
It is the view of the Law Society that practising certificates fees are not a benefit-in-kind on the basis that a practising certificate is a compulsory requirement and prerequisite to practise and should therefore fall under the "wholly necessarily and exclusively" principle. For examples, see the .