This amendment has been made following detailed consultation between The ILCA and other parties involved, Members should ensure they acquaint themselves with this latest edition.

The aim of this guide is to provide a basic introduction of the billing concept and process to those responsible within a legal practice.

While this practice note reflects the Institute’s understanding of the position as at 7th September 2009, it should not be read in isolation of the Solicitors’ Accounts Rules 1998, Solicitors Code of Practice, Solicitors’ Act 1974 and HMRC VAT Notice 700.

The Institute does not accept any liability for any information contained in this Guide or for any defect in, or omission from, such information. The practice note is not to be re-produced in full, or in part, without the prior written authority of the Institute.

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The Institute would also like to acknowledge the assistance received from the Solicitors Regulation Authority which was necessary to complete the practice note.