Barristers act on a referral basis on the instructions of other professionals: solicitors, accountants, members of the Institute of Taxation, non-UK lawyers and non-UK accountants. We do not generally take instructions directly from the lay client although some barristers are licensed to receive instructions directly from members of the public. Employed professionals (i.e. solicitors and accountants in legal and tax departments of companies) can and do instruct us on their companies’ tax affairs.
Professionals who are not lawyers should read the Licensed access page.
Some members undertake pro bono work for the Advocate (formerly the Bar Pro Bono Unit), Tax Aid, or by way of appointment by the Tribunal on important issues of law where the taxpayer cannot afford representation.