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HMRC internal manual

Inheritance Tax Manual

Other income due to the deceased - Barrister’s fees

Outstanding barrister’s fees or the fees due to a member of the Faculty of Advocates in Scotland do not form part of an estate. This is because they are deemed to be honoraria and, as such, are not recoverable by legal process. This applies even if the client has paid the fees into the hands of the instructing solicitor, Wells v Wells [1914] P157.