Professional subscriptions
Taxation
01/04/2025
Professional subscriptions paid by a solicitor’s firm on behalf of their employees are a benefit-in-kind unless the employee cannot exercise their duties without the membership and membership is “wholly, necessarily and exclusively” required.
It is the view of the Law Society that practising certificates fees paid by a solicitor’s firm on behalf of their employees 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.
See the and for Revenue guidance and examples.