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    <title>Institute of Barristers' Clerks: News</title>
    <link>http://www.ibc.org.uk/</link>
    <description>Round up of the news relevant to the Bar and wider legal industry</description>
    <language>en-gb</language>
    <copyright>Copyright 2010 Institute of Barristers' Clerks. All rights reserved.</copyright>
    <lastBuildDate>Wed, 10 Mar 2010 09:05:30 GMT</lastBuildDate>
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      <title>LSC Discussion Paper on Quality Assurance</title>
      <link>http://www.ibc.org.uk/news/?i605</link>
      <description>&lt;p&gt;The LSC has published a discussion paper setting out its proposed future minimum quality requirements for purchasing criminal advocacy services. The paper &amp;lsquo;QAA - Working with the professions to deliver a framework for better advocacy&amp;#39;.&lt;/p&gt;</description>
      <pubDate>Tue, 16 Feb 2010 16:24:00 GMT</pubDate>
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      <title>IBC Bulletin - Issue 5</title>
      <link>http://www.ibc.org.uk/news/?i598</link>
      <description>Please find, via the download link below, the fifth edition of the IBC Bulletin, containing updates on public funding, up and coming events, the valuable work the committee are involved in and details of the up and coming Annual Conference on the 26th June 2010. &lt;p&gt;I would be most grateful if you could print a copy of this bulletin and place it on your clerks room notice board, to ensure maximum exposure.&lt;/p&gt;&lt;p&gt;Thanks,&lt;br /&gt;Best Regards&lt;br /&gt;Gary Brown&lt;br /&gt;Chairman&lt;/p&gt;</description>
      <pubDate>Mon, 8 Feb 2010 09:32:00 GMT</pubDate>
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      <title>Rolls Building Newsletter</title>
      <link>http://www.ibc.org.uk/news/?i595</link>
      <description>&lt;p&gt;The latest newsletter for the Rolls Building is now available here.&lt;/p&gt;</description>
      <pubDate>Wed, 3 Feb 2010 15:27:00 GMT</pubDate>
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      <title>Standard Rate VAT Increase - 1 January 2010</title>
      <link>http://www.ibc.org.uk/news/?i574</link>
      <description>&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;p align=&quot;center&quot;&gt;&lt;strong&gt;&lt;u&gt;STANDARD RATE VAT INCREASE - 1 JANUARY 2010&lt;/u&gt;&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p align=&quot;center&quot;&gt;&lt;strong&gt;&lt;u&gt;BAR COUNCIL GUIDE&lt;/u&gt;&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;1. On 1st December 2008 the standard rate of VAT was reduced from 17.5% to 15%. On 1&lt;sup&gt;st&lt;/sup&gt; January 2010 it will revert to 17.5%. This guide sets out key points of law which barristers and their clerks will need to be aware of in order to implement the change. This is summarised at paragraph 16 below. It also responds to typical questions which the Bar Council has been asked, in order to show how the change will affect the administration of a barrister&amp;#39;s practice. Finally, the impact of the change on computer software, which is used to produce invoices and/or fee notes within chambers, is considered.&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;2. HMRC has issued guidance (&amp;quot;VAT - Reversion of the Standard Rate to 17.5%&amp;quot;). This covers barristers (and advocates) at section 9.2 as follows:&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;&lt;em&gt;9.2 Barristers and Advocates &lt;/em&gt;&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&lt;em&gt;If you are a barrister or advocate and you follow the arrangements under which fee notes do not become VAT invoices until they are receipted, then the tax point for your fees is normally the date you receive payment. Fees received on or after 1 January 2010 will be liable to VAT at 17.5%. If you receive fees after 1 January for cases completed before that, date you can declare VAT at 15% .... Similarly, if a fee received after 1 January 2010 includes services partly performed while the 15% VAT rate applied, you can apportion your fees ....&lt;/em&gt;&lt;/p&gt;&lt;p&gt;&amp;nbsp;This guidance is available online at &lt;a href=&quot;http://www.hmrc.gov.uk/vat/forms-rates/rates/rate-rise-guidance.pdf&quot;&gt;www.hmrc.gov.uk/vat/forms-rates/rates/rate-rise-guidance.pdf&lt;/a&gt; .&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Background&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;3. Although VAT on services generally becomes due at the earliest of (a) provision of the service (b) payment and (c) issuing of an invoice, there is a special rule for barristers. VAT on supplies made by barristers is chargeable at the earliest of the following times&lt;a name=&quot;_ftnref1&quot; href=&quot;?action=edit&amp;amp;id=574#_ftn1&quot; title=&quot;_ftnref1&quot;&gt;[1]&lt;/a&gt;:&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;(a) when the fee for the barrister&amp;#39;s services is actually received;&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;(b) when the barrister issues a VAT invoice;&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;(c) the day when the barrister ceases to practice.&lt;a name=&quot;_ftnref2&quot; href=&quot;?action=edit&amp;amp;id=574#_ftn2&quot; title=&quot;_ftnref2&quot;&gt;[2]&lt;/a&gt;&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;4. Whichever of these dates applies to any set of circumstances is called the &amp;quot;tax point&amp;quot;. It is crucial to note that the actual provision of services by a barrister is irrelevant when determining when a tax point crystallises.&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;5. It is also crucial to note that fee notes need not be, and those generated by standard software packages generally are not, VAT invoices&lt;a name=&quot;_ftnref3&quot; href=&quot;?action=edit&amp;amp;id=574#_ftn3&quot; title=&quot;_ftnref3&quot;&gt;[3]&lt;/a&gt;. Issuing a fee note does not, therefore, create a tax point. Usually the tax point is the receipt of the fee (which is followed by the issue of a VAT invoice/receipt).&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;The change in rate&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;6. The rate of tax on a service is generally the rate in force at the tax point so (subject to the exception below) the VAT change which comes into effect from 1st January 2010 will have the following effects for barristers:&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;(a) If the tax point for a particular supply of services arises before 1st January, the standard rate of VAT which must be charged is 15%;&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;(b) If the tax point for a particular supply of services arises on or after 1&lt;sup&gt;st &lt;/sup&gt;January, the standard rate of VAT which must be charged is 17.5%.&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;7. There is, however, a special rule that applies on a change of rate&lt;a name=&quot;_ftnref4&quot; href=&quot;?action=edit&amp;amp;id=574#_ftn4&quot; title=&quot;_ftnref4&quot;&gt;[4]&lt;/a&gt;. This applies where a service is provided &lt;em&gt;before &lt;/em&gt;the change of rate but, under the special rules above, the tax point falls &lt;em&gt;after &lt;/em&gt;the change of rate. The barrister may then elect for VAT to be applied at the original rate. In other words, a barrister who receives a fee on or after 1st January 2010 for work done before that date (but after 1&lt;sup&gt;st&lt;/sup&gt; December 2008) can choose whether to charge 15% or 17.5%. A barrister paid after 1&lt;sup&gt;st&lt;/sup&gt; January 2010 for work done before 1&lt;sup&gt;st&lt;/sup&gt; December 2008 (the date on which VAT decreased to 15%) would have to charge 17.5%.&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;8. In practice, this means as follows:&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;(a) Where the fee is received between the 1 December 2008 and 31 December 2009 in respect of work carried out during that period, VAT will be due at 15%.&lt;/li&gt;&lt;li&gt;(b) Where the fee is received between the 1 December 2008 and 31 December 2009 in respect of work carried out before the 1 December 2008, then VAT can be charged at 15% or at 17.5%.&lt;/li&gt;&lt;li&gt;(c) Where the fee is received on or after 1st January 2010, VAT will be due at 17.5% unless:&lt;/li&gt;&lt;li&gt;i) The relevant work was carried out before 1st January (and on or after 1&lt;sup&gt;st&lt;/sup&gt; December 2008); and&lt;/li&gt;&lt;li&gt;ii) The barrister so elects.&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;From the barrister&amp;#39;s point of view, there would be a slight cashflow advantage in charging the higher rate.&amp;nbsp; It will generally be in the client&amp;#39;s interests for the barrister to make the election to charge at the lower rate, however, either because the VAT is a real cost (because it is irrecoverable) or at least for cashflow reasons (because the VAT will have been paid out before it can be claimed as input tax).&amp;nbsp; &lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Credit notes&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;9. As noted above, if, after 1&lt;sup&gt;st&lt;/sup&gt; January 2010, a barrister receives payment with VAT at 17.5% for services performed before that date, he can elect to account for VAT at 15%. This will generally be in the client&amp;#39;s interests. If the barrister issues the invoice showing VAT at 17.5% for any reason, and later wishes to change that treatment, he can do so by issuing a credit note&lt;a name=&quot;_ftnref5&quot; href=&quot;?action=edit&amp;amp;id=574#_ftn5&quot; title=&quot;_ftnref5&quot;&gt;[5]&lt;/a&gt; to cancel the original invoice together with a new invoice showing the correct (i.e. 15%) charge, and refunding the difference to the client. This can only be done before 14 February 2010. &lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Apportionment of fees&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;10. Where a supply of services spans the change of rate (i.e. some services are performed before and some after 1&lt;sup&gt;st&lt;/sup&gt; January 2010), it is possible to apportion a fee received after 1&lt;sup&gt;st&lt;/sup&gt; January 2010 so that so much of the fee as relates to work done before 1&lt;sup&gt;st&lt;/sup&gt; January 2010 is charged at 15%&lt;a name=&quot;_ftnref6&quot; href=&quot;?action=edit&amp;amp;id=574#_ftn6&quot; title=&quot;_ftnref6&quot;&gt;[6]&lt;/a&gt;. &lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;11. In practice, for ongoing matters, it may be simplest to issue fee notes in early January 2010 (or immediately before Christmas 2009), covering the work done to date with VAT shown at 15%. Even if the client does not pay immediately, the barrister and his clerk will have a contemporaneous record rather than having to perform the apportionment months or even years later. A separate fee note can be issued with VAT at 17.5% for all work done after on or after 1&lt;sup&gt;st&lt;/sup&gt; January 2010.&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Flat-rate scheme&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;12. The Revenue have stated that from the 1&lt;sup&gt;st&lt;/sup&gt; January flat rates will broadly return to their November 2008 levels though they will publish final rates in late 2009. If this means a barrister wants to leave the scheme they can do so, though this will be somewhat more complex if done in the middle of an accounting period.&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;13. Those using the flat-rate scheme will generally account for VAT quarterly and some will have a quarter that spans the rate change (e.g. one covering December 2009, January 2010 and February 2010). Such barristers should apply the 15% rate to receipts before 1&lt;sup&gt;st&lt;/sup&gt; January 2010 and the 17.5% to receipts on or after 1&lt;sup&gt;st&lt;/sup&gt; January 2010 (assuming they use the cash-based turnover method). &lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Pre-payments and anti-avoidance&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;14. In the normal course of things, barristers are paid after the work has been done, and issue VAT invoices after payment has been received. This means that the usual &amp;quot;tax point&amp;quot; for work done after 1&lt;sup&gt;st&lt;/sup&gt; January 2010 will be the date of payment, and the rate of tax will be 17.5%. If, however, a barrister had been paid &lt;em&gt;before&lt;/em&gt; 1&lt;sup&gt;st&lt;/sup&gt; January 2010 for work to be done &lt;em&gt;after&lt;/em&gt; that date, the rate of tax would be 15%. Similarly, if the barrister had issued a VAT invoice (not just a fee note) before 1&lt;sup&gt;st&lt;/sup&gt; January 2010 for work to be done after that date, the rate would be 15% (although in this case the barrister might have to account for the VAT before receiving payment).&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;15. This result is subject to anti-avoidance rules introduced in Finance Act 2009&lt;a name=&quot;_ftnref7&quot; href=&quot;?action=edit&amp;amp;id=574#_ftn7&quot; title=&quot;_ftnref7&quot;&gt;[7]&lt;/a&gt;. These apply in various situations including where: &lt;/li&gt;&lt;li&gt;(a) the barrister issues a VAT invoice that does not have to be paid in full within six months; or &lt;/li&gt;&lt;li&gt;(b) the payment or VAT invoice is in excess of &amp;pound;100,000, and this is not normal commercial practice.&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;At first glance, it might seem that these would apply to relatively few barristers.&amp;nbsp; However, (a) since invoices are generally issued by barristers after receipt they will not generally show a date for payment and (b) it may be difficult to show that large pre-payments (let alone invoices) are normal commercial practice.&amp;nbsp; A normal payment on account (i.e. one that would be made regardless of the change of rate) should not be caught.&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Summary&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;16. In general, barristers can choose to charge and account for VAT at either the rate in force when the work was done or the rate in force when the fee is received. Assuming barristers will wish to charge the lowest rate (and ignoring prepayments and flat-rate scheme), this means:&lt;/li&gt;&lt;li&gt;(a) Work between 1&lt;sup&gt;st&lt;/sup&gt; December 2008 and 1&lt;sup&gt;st&lt;/sup&gt; January 2010 can be charged with VAT at 15%.&lt;/li&gt;&lt;li&gt;(b) Work done on or after 1&lt;sup&gt;st&lt;/sup&gt; January 2010 must be charged with VAT at 17.5%.&lt;/li&gt;&lt;li&gt;(c) Work done before 1&lt;sup&gt;st&lt;/sup&gt; December 2008 can be charged with VAT at 15% if the fee is received before 1&lt;sup&gt;st&lt;/sup&gt; January 2010 but must be charged with VAT at 17.5% if the fee is received on or after that date.&lt;/li&gt;&lt;li&gt;(d) Where work on a single matter spans a change in rate, the fee can be apportioned so that work done before 1&lt;sup&gt;st&lt;/sup&gt; January 2010 (but after 1&lt;sup&gt;st&lt;/sup&gt; December 2008) can be charged with VAT at 15%. &lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;FAQs&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;em&gt;Note 1: In these questions, it is assumed that &amp;quot;fee notes&amp;quot; are not VAT invoices.&lt;/em&gt;&lt;/p&gt;&lt;p&gt;&lt;em&gt;Note 2: These questions are being asked on or after 1st January 2010.&lt;/em&gt;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;em&gt;&amp;bull;1.&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/em&gt;&lt;em&gt;I am just about to send out a fee note for work done before 1st January 2010 - what rate of VAT should I charge?&lt;/em&gt;&lt;/p&gt;&lt;p&gt;You can choose which rate to apply.&amp;nbsp; The client will generally prefer the 15% rate (see paragraph 8).&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;em&gt;&amp;bull;2.&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/em&gt;&lt;em&gt;Do I have to reissue fee notes for work done before 1st January 2010?&lt;/em&gt;&lt;/p&gt;&lt;p&gt;No, there is no need to reissue fee notes, although you could do so if convenient or on request.&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;em&gt;&amp;bull;3.&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/em&gt;&lt;em&gt;I have just been paid for work I completed before 1st January. The payment includes VAT at 15% as on the fee note. What rate of VAT should I include on the VAT invoice? Do I have to seek a payment of the 2.5%.&lt;/em&gt;&lt;/p&gt;&lt;p&gt;You should issue a VAT invoice showing VAT at 15% and account for that amount as VAT. &lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;em&gt;&amp;bull;4.&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/em&gt;&lt;em&gt;I have an ongoing case with some work before and some work after 1st January 2010. I have not yet been paid. Do I have to issue separate fee notes and/or invoices (some charging VAT at 15%, others at 17.5%)?&lt;/em&gt;&lt;/p&gt;&lt;p&gt;You are entitled to apportion the work between periods before and after 1&lt;sup&gt;st&lt;/sup&gt; January 2010 and charge the different rates of VAT as appropriate but you do not have to issue separate fee notes.&amp;nbsp; You could show difference rates on the same fee note (and invoice).&amp;nbsp; &lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;em&gt;&amp;bull;5.&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/em&gt;&amp;nbsp;&lt;em&gt;I am being paid in instalments for an ongoing case. The first instalments have been billed and paid with VAT at 15%. The most recent fee note sent out showed VAT at 15%. Do I need to reissue the fee notes? Or is it OK to switch to 17.5% for future fee notes only?&lt;/em&gt;&lt;/p&gt;&lt;p&gt;Provided the most recent note relates to work done before 1&lt;sup&gt;st&lt;/sup&gt; January 2010, you do not need to reissue the fee notes but should switch to 17.5% for future fee notes (but only if they relate to work done after 1&lt;sup&gt;st&lt;/sup&gt; January 2010). &lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;em&gt;&amp;bull;6.&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/em&gt;&lt;em&gt;I have just been paid for work completed in May 2008.&amp;nbsp; The latest chasing fee note was sent in November 2009 and so the fee included VAT at 15%.&amp;nbsp; What should I do?&lt;/em&gt;&lt;/p&gt;&lt;p&gt;You have to account for VAT at 17.5% since that was the relevant rate both when the work was done and when the fee was received.&amp;nbsp; You can either ask your client for a further 2.5% or bear the extra VAT yourself.&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Software Suppliers to Chambers&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;The three major software suppliers will be providing advice to their customers.&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;Chambers using Lex Chambers&amp;#39; Management should refer to the news section of the Bar Squared website &lt;a href=&quot;http://www.barsquared.com/&quot;&gt;http://www.barsquared.com/&lt;/a&gt;&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;Chambers using InQuisita Law will each be sent guidance notes directly.&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;Chambers using Meridian Law or Meridian Law Connected should refer to the IRIS website http://www.iris.co.uk/customer_support.aspx to download documentation. Customer support can be contacted on 0845 345 1069 or a training session can be booked with the training dept on 0207 842 6000.&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;br /&gt;&lt;hr width=&quot;33%&quot; size=&quot;1&quot; /&gt;&lt;p&gt;&lt;a name=&quot;_ftn1&quot; href=&quot;?action=edit&amp;amp;id=574#_ftnref1&quot; title=&quot;_ftn1&quot;&gt;[1]&lt;/a&gt; See VAT (General) Regulations 1995, S.I. 2518, Regulation 92&lt;/p&gt;&lt;p&gt;&lt;a name=&quot;_ftn2&quot; href=&quot;?action=edit&amp;amp;id=574#_ftnref2&quot; title=&quot;_ftn2&quot;&gt;[2]&lt;/a&gt; With an option to defer to date of receipt: see section 5.16.4 of the Bar Council&amp;#39;s &lt;em&gt;Taxation and Retirement Benefits Handbook &lt;/em&gt;(5th ed), a. copy of which was supplied to every chambers. More copies can be ordered via the Bar Council website: http://www.barcouncil.org.uk/guidance/taxationandretirementbenefitshandbook4thedition/. It is also reproduced in its entirety in &lt;em&gt;The Bar Handbook &lt;/em&gt;&amp;nbsp;http://www.barcouncil.org.uk/memberservices/BarHandbook200910/&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;a name=&quot;_ftn3&quot; href=&quot;?action=edit&amp;amp;id=574#_ftnref3&quot; title=&quot;_ftn3&quot;&gt;[3]&lt;/a&gt; See section 5.18 of the &lt;em&gt;Taxation and Retirement Benefits Handbook &lt;/em&gt;(5th ed).&lt;/p&gt;&lt;p&gt;&lt;a name=&quot;_ftn4&quot; href=&quot;?action=edit&amp;amp;id=574#_ftnref4&quot; title=&quot;_ftn4&quot;&gt;[4]&lt;/a&gt; VATA 1994 s 88(2) applied to reg 92 and therefore barristers by reg 95.&amp;nbsp; See section 3.2 of the HMRC guidance.&lt;/p&gt;&lt;p&gt;&lt;a name=&quot;_ftn5&quot; href=&quot;?action=edit&amp;amp;id=574#_ftnref5&quot; title=&quot;_ftn5&quot;&gt;[5]&lt;/a&gt; See section 2.5 of the HMRC guidance for the form of the credit note.&lt;/p&gt;&lt;p&gt;&lt;a name=&quot;_ftn6&quot; href=&quot;?action=edit&amp;amp;id=574#_ftnref6&quot; title=&quot;_ftn6&quot;&gt;[6]&lt;/a&gt; See section 3.4 of the HRMC guidance.&lt;/p&gt;&lt;p&gt;&lt;a name=&quot;_ftn7&quot; href=&quot;?action=edit&amp;amp;id=574#_ftnref7&quot; title=&quot;_ftn7&quot;&gt;[7]&lt;/a&gt; See Schedule 3.&amp;nbsp; Detailed guidance on the legislation can be found at http://www.hmrc.gov.uk/vat/forms-rates/rates/anti-forestall-guidance.pdf&lt;/p&gt;</description>
      <pubDate>Mon, 23 Nov 2009 12:50:00 GMT</pubDate>
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      <title>Rolls Building Newsletter</title>
      <link>http://www.ibc.org.uk/news/?i526</link>
      <description>&lt;p&gt;The latest newsletter in relation to the Rolls Building programme&lt;/p&gt;</description>
      <pubDate>Tue, 18 Aug 2009 14:29:00 GMT</pubDate>
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      <title>IBC Bulletin - Issue 4</title>
      <link>http://www.ibc.org.uk/news/?i470</link>
      <description>&lt;p&gt;The IBC Bulletin is now being produced electronically and&amp;nbsp; Issue No. &amp;nbsp;4 may be downloaded here.&lt;/p&gt;</description>
      <pubDate>Mon, 11 May 2009 10:22:00 GMT</pubDate>
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      <title>Important Message from The Attorney General to Law Officers</title>
      <link>http://www.ibc.org.uk/news/?i456</link>
      <description>&lt;strong&gt;MESSAGE FROM THE ATTORNEY GENERAL TO LAW OFFICERS&amp;#39; DEPARTMENTS&amp;#39; (LODS)&amp;nbsp; STAFF ON THE STRATEGY PROGRAMME&lt;/strong&gt; &lt;p&gt;The LODs Strategic Board met on 2&lt;sup&gt;nd&lt;/sup&gt; April and took a number of decisions which will have an impact on how we do our business.&amp;nbsp; I want to set out these decisions and explain the reasons behind them.&lt;/p&gt;&lt;p&gt;The Strategic Board was set up last year. I chair it and the Solicitor General is a member, as are the Director of Public Prosecutions, the Directors of the Revenue and Customs Prosecution Office and of the Serious Fraud Office, the Treasury Solicitor, HM Chief Inspector of the CPS, the Chief Executive of the National Fraud Strategic Authority and senior staff from the Attorney General&amp;#39;s Office.&amp;nbsp; &lt;/p&gt;&lt;p&gt;For the last few months the Strategic Board has overseen a Strategy Programme, which has been examining how best we can build on your very considerable successes in recent years to ensure that the LODs are fit for the future. This has included looking at current and future challenges for the prosecution services, at a time when expectations of us have never been higher and, in common with all public services, we need to find efficiencies.&lt;/p&gt;&lt;p&gt;We have agreed three major ways forward.&lt;/p&gt;&lt;p&gt;We will combine the RCPO and the CPS to provide enhanced prosecution services for the public, to safeguard and improve the already high quality work done in both services on serious and complex cases, and&amp;nbsp; to deliver a community prosecutor approach for the majority of cases across the country. This builds on the very considerable progress made in both the CPS and the RCPO to build capability and deliver high quality services. I have asked the DPP, Keir Starmer, QC, to take forward this work in partnership with David Green, QC, the Director of RCPO.&lt;ins datetime=&quot;2009-04-03T11:07&quot; cite=&quot;mailto:pam.teare&quot;&gt;.&lt;/ins&gt; As a transitional step, I am delighted that David Green has agreed to be the Director of a ring-fenced prosecution service for HMRC within this combined public prosecution service. &lt;/p&gt;&lt;p&gt;There is much work still to do. The Directors will be working hard with me and others on our Strategic Board to ensure that we maintain and develop the specialist skills of staff within both services, ensuring that all our staff get the widest range of opportunities and that we continue to provide an excellent service to the public. &lt;/p&gt;&lt;p&gt;It is a tribute to the high quality of our staff that we are able to move forward in this way by building on your expertise.&amp;nbsp; We will maintain that quality and specialist knowledge going forward.&amp;nbsp; Some change will be required from both services, and I know that you will be provided with strong collaborative leadership.&lt;/p&gt;&lt;p&gt;We also agreed to develop and strengthen corporate shared services, that is HR, finance, IT and facilities management, across the LODs.&amp;nbsp; The case for this goes beyond financial savings; it is an opportunity to provide a better, more resilient service overall, and provide opportunities for our staff across a wider pool.&amp;nbsp; Further announcements will be made in due course.&lt;/p&gt;&lt;p&gt;We will continue working to improve the fraud landscape.&amp;nbsp; This is a highly complex area and we must ensure that we are addressing the big issues.&amp;nbsp; Both the SFO and NFSA are committed to developing this.&amp;nbsp; As well as continuing to examine the landscape and determining that we have the most effective arrangements for the future, we will agree a common fraud framework, ensure we make best use of existing powers, share our specialist services and make better use of joint working&lt;/p&gt;</description>
      <pubDate>Tue, 7 Apr 2009 17:12:00 GMT</pubDate>
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    <item>
      <title>Bar Standards Board - Interim Policy for Waivers from Application Fees for Applications to the Qualifications Committee</title>
      <link>http://www.ibc.org.uk/news/?i449</link>
      <description>&lt;span&gt;Set out below is a BSB interim policy which provides an important provisional change to the current provisions of charges for applications for CPD waivers.&lt;span&gt;&amp;nbsp; &lt;/span&gt;This is a highly significant issue to women taking maternity leave in particular and is a potentially important step in encouraging them to return to practice afterwards.&lt;span&gt;&amp;nbsp; &lt;/span&gt;In essence it provides for waiving the application fee where the application is accompanied by evidence of the circumstances leading to the break in practice (e.g. medical evidence) and confirmation from the applicant&amp;rsquo;s Head of Chambers or employer of the break in practice.&lt;/span&gt; &lt;h4 align=&quot;center&quot;&gt;&amp;nbsp;&amp;nbsp;&lt;/h4&gt;&lt;h4 align=&quot;center&quot;&gt;Interim Policy for Waivers from Application Fees for Applications to the Qualifications Committee&lt;/h4&gt;&lt;p&gt;1. In the case of applications for Certificates of Academic Standing (Credit Transfer), the Bar Standards Board will waive the application fee where an applicant has been compelled to transfer credit from one institution to another because of illness or other special circumstances. Full independent evidence of the circumstances surrounding the credit transfer must be provided with the application, eg medical evidence where the reason is illness.&lt;/p&gt;&lt;p&gt;2. In the case of applications for Retrospective Registration of Pupillage, the Bar&amp;nbsp; Standards Board will waive the application where the applicant supplies a &amp;quot;Certificate of Postage&amp;quot; showing that an application for registration of pupillage was in fact posted to the Bar Standards Board prior to commencement of pupillage.&lt;/p&gt;&lt;p&gt;3. In the case of applications for waiver or extension of time in relation to CPD requirements, the Bar Standards Board will waive the application fee where the waiver or extension of time sought is equivalent to the length of a break in practice on the basis of illness, bereavement, maternity/paternity leave or caring responsibilities for a dependent. All applications must be accompanied by&lt;/p&gt;&lt;ul&gt;&lt;li&gt;i) Evidence of the circumstances leading to the break in practice (eg medical evidence)&lt;/li&gt;&lt;li&gt;ii) Confirmation from the applicant&amp;#39;s Head of Chambers or employer of the break in practice.&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;4. In the case of applications for licensed access, the Bar Standards Board will waive the application fee where the applicant is a registered charity. Evidence of charitable status must be supplied.&lt;/p&gt;&lt;p&gt;5. The Bar Standards Board may waive the application fee for any type of application on the basis of truly exceptional financial hardship. Relevant financial evidence must be supplied with any application for waiver, ie:&lt;/p&gt;&lt;ul&gt;&lt;li&gt;i) Evidence of receipt of a means-tested benefit (eg Income Support, Housing Benefit, Income based Jobseekers Allowance); and/or&lt;/li&gt;&lt;li&gt;ii) Three months&amp;#39; worth of bank statements; and/or&lt;/li&gt;&lt;li&gt;iii) Most recent tax return. &lt;/li&gt;&lt;/ul&gt;&lt;p&gt;6. When considering an application for waiver of an application fee on the basis of financial hardship, the Bar Standards Board may take into account the merits of the substantive application for which the fee waiver is sought.&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;</description>
      <pubDate>Tue, 24 Mar 2009 09:49:00 GMT</pubDate>
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    <item>
      <title>Central Criminal Court Prior Authority Arrangement with Liverpool LSC</title>
      <link>http://www.ibc.org.uk/news/?i413</link>
      <description>&lt;font size=&quot;2&quot;&gt;&lt;p&gt;Dear Mr. Brown&lt;/p&gt;&lt;p&gt;I would be very grateful if you would alert all barristers&amp;#39; clerks to the special LSC arrangement for prior authority operating at the Central Criminal Court. &lt;/p&gt;&lt;p&gt;Many cases are delayed due to solicitors not picking up on the effective arrangement with Liverpool LSC and finding that their applications are turned down or delayed due to costs etc by London LSC. &lt;/p&gt;&lt;p&gt;If barristers clerks were to make barristers aware of the arrangement then when solicitors report the delays the barristers can advise them of the current arrangement that they may not have been aware of, or if they were aware they failed to use because they did not understand the advantages.&lt;/p&gt;&lt;p&gt;Liverpool LSC offers the following.&lt;/p&gt;&lt;p&gt;1. They accept e mailed or faxed applications and respond in 4 hours.&lt;/p&gt;&lt;p&gt;2. They are more tolerant of higher fees out of London and knock backs due to costs are very rare.&lt;/p&gt;&lt;p&gt;3. The arrangement although part of the Mental Health Pilot arrangement includes applications for ALL OTHER FORMS OF SPECIAL EXPERT - blood spatter etc etc etc. In other words there does not need to be a mental health angle at all.&lt;/p&gt;&lt;p&gt;4. If Solicitors get a refusal from London the Liverpool LSC will regard any further application made following refusal as a fresh application.&lt;/p&gt;&lt;p&gt;I hope that this information may encourage all barristers to ask solicitors when they become aware of hold ups due to funding &amp;#39;Are you aware of the Central Criminal Court&amp;#39;s LSC arrangement and are you using this?&amp;#39;&lt;/p&gt;&lt;p&gt;By all means pass on my contact details to all bar clerks and if I am not around contact can be made with Ian Tozer in Customer Services at the Court.&lt;/p&gt;&lt;p&gt;Both of us can get forms to solicitors quickly as necessary.&lt;/p&gt;&lt;p&gt;I enclose copies of the form for your information.&lt;/p&gt;&lt;p&gt;Do come back to me if you have any outstanding questions. I am grateful for any assistance that you may be able to offer.&lt;/p&gt;&lt;p&gt;For information purposes I have copied in HHJ Hone QC who is the Juicial contact for the Mental Health Liaison Scheme, the Court Manager Kate Griffiths and Ian Tozer at Customer Services.&lt;/p&gt;&lt;p&gt;Best wishes&lt;/p&gt;&lt;p&gt;Charles de Lacy&lt;/p&gt;&lt;p&gt;Clinical Nurse Specialist, Mental Health Liaison Team Central Criminal Court&lt;/p&gt;&lt;p&gt;0207 248 3277 Mobile 07957 687711&lt;/p&gt;&lt;/font&gt;</description>
      <pubDate>Wed, 28 Jan 2009 10:39:00 GMT</pubDate>
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    <item>
      <title>LSC Criminal Quality Assurance Pilot</title>
      <link>http://www.ibc.org.uk/news/?i402</link>
      <description>&lt;p&gt;The LSC have announced a pilot scheme to test how best to&amp;nbsp;quality assure publicly funded criminal defence advocates.&amp;nbsp;&amp;nbsp; They are seeking approximately 250 solicitor advocates and barristers who work in criminal legal aid to participate.&lt;/p&gt;&lt;p&gt;For more information visit the LSC web site.&lt;/p&gt;</description>
      <pubDate>Mon, 22 Dec 2008 08:31:00 GMT</pubDate>
    </item>

    <item>
      <title>Very High Cost Criminal Cases - Significant Progress Towards a New Scheme</title>
      <link>http://www.ibc.org.uk/news/?i380</link>
      <description>&amp;nbsp; &lt;table border=&quot;0&quot; cellspacing=&quot;0&quot; cellpadding=&quot;0&quot;&gt;&lt;tbody&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; width=&quot;238&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;450&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;right&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;81&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; width=&quot;384&quot; valign=&quot;top&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;td width=&quot;181&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;right&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;42&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr height=&quot;0&quot;&gt;&lt;td width=&quot;81&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;td width=&quot;157&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;td width=&quot;227&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;td width=&quot;181&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;td width=&quot;42&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/tbody&gt;&lt;/table&gt;&lt;p&gt;&lt;strong&gt;MINISTRY OF JUSTICE&lt;br /&gt;NEWS RELEASE&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;24&amp;nbsp;October 2008&lt;/strong&gt;&amp;nbsp;&lt;/p&gt;&lt;p align=&quot;center&quot;&gt;&lt;strong&gt;VERY HIGH COST CRIMINAL CASES - SIGNIFICANT PROGRESS TOWARDS A NEW SCHEME &lt;/strong&gt;&lt;/p&gt;&lt;p&gt;Significant progress is being made towards a new scheme of graduated fees for lawyers in very high cost criminal (VHCC) cases, Justice Secretary Jack Straw said today.&amp;nbsp; This has been achieved following joint work by the Bar Council, the Law Society, the Legal Services Commission (LSC) and the Ministry of Justice. &lt;/p&gt;&lt;p&gt;Concerted efforts are being made to develop an improved scheme by 1 July 2009 in order to replace the current scheme introduced by the VHCC Panel in January 2008 which expires on 13 July 2009.&amp;nbsp; &lt;/p&gt;&lt;p&gt;In the meantime the interim provisions announced today will see increased rates for both solicitors and advocates at no additional cost to the tax payer. This is intended to ensure that VHCC cases are dealt with effectively and economically until July 2009.&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;/p&gt;&lt;p&gt;Justice Secretary and Lord Chancellor Jack Straw said: &lt;/p&gt;&lt;p&gt;&amp;quot;The Ministry of Justice and the Legal Services Commission are committed to the principle of graduated fees for legal practitioners with as little reliance on hourly rates as possible. This is critical to ensure the long-term sustainability of legal aid, whilst ensuring that counsel of requisite experience are available.&amp;nbsp; Urgent work is continuing on how this principle should be applied to VHCCs.&lt;/p&gt;&lt;p&gt;&amp;quot;I have been impressed by the degree of willingness of the Bar Council, the Law Society and the Legal Services Commission to work together to achieve a lasting solution. I am also grateful to my ministerial colleagues, Philip Hunt and Willy Bach for the part they have played in these difficult negotiations.&lt;/p&gt;&lt;p&gt;&amp;quot;I&amp;#39;m determined that by July next year, when the current scheme terminates, there is a new scheme to replace it, if humanly possible. This means that by December we must have devised a scheme sufficiently detailed for consultation. &lt;/p&gt;&lt;p&gt;&amp;quot;Meanwhile, I&amp;#39;m very grateful to practitioners, including barristers who have appeared without payment, for the co-operation shown in trying to ensure that major trials are not disrupted whilst negotiations have continued. There will need to be further dialogue with practitioners on the details of the new scheme, but much progress has been made.&amp;quot;&lt;/p&gt;&lt;p&gt;On the interim provisions, Jack Straw went on to say: &lt;/p&gt;&lt;p&gt;&amp;quot;It is my aim to ensure that trials in the next six months should proceed without delay. So far no trial has been held up or aborted. I encourage all the parties to the negotiations to redouble their efforts so that a new scheme is in place by July 2009.&amp;nbsp; It is my hope that until that time the new rates will ensure that high quality advocates return to doing these cases.&amp;quot;&lt;/p&gt;&lt;p&gt;Rates payable for VHCCs have directly affected the number of practitioners willing to take these cases. &amp;nbsp;To remedy this lack of capacity, the LSC has announced new rates subject to consultation.&amp;nbsp; After a short period of consultation these rates will apply to all solicitors and barristers working on VHCCs.&lt;/p&gt;&lt;p&gt;In the current economic climate the LSC&amp;#39;s budget has to be both fixed and finite.&amp;nbsp; Expenditure on both VHCC and graduated fees schemes is constantly reviewed.&amp;nbsp; Recent analysis of the grant of certificates for two advocates has shown that this may be an area in which savings could be made and the senior judiciary, who believe that there are only very limited circumstances in which judges can properly grant two junior certificates, are currently in discussion with the wider judiciary about ways to reduce the current number. &lt;/p&gt;&lt;p&gt;It is anticipated that a substantial reduction may be possible and that savings could be used to fund the increases in the interim VHCC scheme.&amp;nbsp; The effectiveness of this scheme will be closely monitored and if necessary further measures will be taken to secure the savings.&amp;nbsp; This means that the effect will be cost neutral. &lt;/p&gt;&lt;p&gt;The work of devising a new scheme has been conducted transparently, with notes of the working group&amp;#39;s meetings being published on the website of all four bodies being represented.&amp;nbsp; The views of practitioners have been sought and openly debated at every stage. This process has been assisted by the work of Professor Martin Chalkley of the University of Dundee who has brought an independent viewpoint to the practical realities of these very complex cases.&amp;nbsp; &lt;/p&gt;&lt;p&gt;&lt;strong&gt;Notes to Editors&lt;/strong&gt;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;1. Very high cost cases (VHCC) are criminal cases lasting more than 40 days at trial. They only account for only 0.1 per cent of Crown Court cases but nearly 10 per cent of the legal aid budget, or &amp;pound;105 million a year. &lt;/li&gt;&lt;li&gt;2. Lord Carter&amp;#39;s review of legal aid in 2005 said that better value for money could be obtained for this work by giving defence teams some probability of increased or more consistent volume in return for some reduction in hourly rates. &lt;/li&gt;&lt;li&gt;3. The Very High Cost Cases working group including representatives of the Legal Services Commission, the Bar Council, the Law Society, the Crown Prosecution Service and Ministry of Justice officials was established to make proposals for a new VHCC scheme. &lt;/li&gt;&lt;li&gt;4. The rates for all solicitors and advocates are being changed by the same percentage. At the top end, this means that the top rate for a QC or senior solicitor engaged in the most complex of cases changes from &amp;pound;145 per hour to &amp;pound;152.50. The new rates can be found in the table below.&lt;/li&gt;&lt;/ul&gt;&lt;table border=&quot;0&quot; cellspacing=&quot;0&quot; cellpadding=&quot;0&quot;&gt;&lt;tbody&gt;&lt;tr&gt;&lt;td rowspan=&quot;2&quot; width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&lt;strong&gt;Preparation&lt;/strong&gt;&lt;/p&gt;&lt;/td&gt;&lt;td rowspan=&quot;2&quot; width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&lt;strong&gt;Cat 1&lt;/strong&gt;&lt;/p&gt;&lt;/td&gt;&lt;td rowspan=&quot;2&quot; width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&lt;strong&gt;Cat 2&lt;/strong&gt;&lt;/p&gt;&lt;/td&gt;&lt;td rowspan=&quot;2&quot; width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&lt;strong&gt;Cat 3/4&lt;/strong&gt;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;19&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;0&quot; height=&quot;19&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&lt;strong&gt;Solicitor&lt;/strong&gt;&lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot;&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Level A sol &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 152.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 119.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 95.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Level B sol &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 133.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 104.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 83.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Level C sol &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 88.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 69.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 54.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Pupil/Junior &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 48.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 38.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 31.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&lt;strong&gt;&amp;nbsp;Counsel &lt;/strong&gt;&lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;QC &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 152.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 119.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 95.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Ldg jnr &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 133.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 104.72 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 83.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Led jnr &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 95.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 76.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 65.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Jnr alone &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 104.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 85.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 74.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;2nd Led jnr &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 67.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 53.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 46.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&lt;strong&gt;&amp;nbsp;Solicitor Advocate &lt;/strong&gt;&lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Leading level A &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 152.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 119.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;95.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Led level A &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 133.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 104.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 83.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Leading level B &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 133.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 104.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 83.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Led level B &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 110.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 90.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 69.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Level A alone &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 138.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 115.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 93.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Level B alone &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 116.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 99.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 78.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Second advocate &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 67.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 53.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 46.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;bottom&quot;&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;bottom&quot;&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;bottom&quot;&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;bottom&quot;&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;bottom&quot;&gt;&lt;p&gt;&lt;strong&gt;&amp;nbsp;Advocacy &lt;/strong&gt;&lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;bottom&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;4&quot; width=&quot;535&quot; valign=&quot;bottom&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&lt;strong&gt;&amp;nbsp;Daily Rate &lt;/strong&gt;&lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;QC &lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 500.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Ldg jnr &lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 410.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Led jnr &lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 265.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Jnr alone &lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;300.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Second led jnr &lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 135.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Noter &lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 115.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&lt;strong&gt;&amp;nbsp;Preliminary Hearings &lt;/strong&gt;&lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;29&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;QC &lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;119.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Ldg jnr &lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 90.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Led jnr &lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 61.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Jnr alone &lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;70.00 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Second led jnr &lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 35.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;top&quot;&gt;&lt;p&gt;&amp;nbsp;Noter &lt;/p&gt;&lt;/td&gt;&lt;td colspan=&quot;3&quot; width=&quot;393&quot; valign=&quot;top&quot;&gt;&lt;p align=&quot;center&quot;&gt;&amp;nbsp;&amp;pound;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 30.50 &lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;142&quot; valign=&quot;bottom&quot;&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;117&quot; valign=&quot;bottom&quot;&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;142&quot; valign=&quot;bottom&quot;&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;134&quot; valign=&quot;bottom&quot;&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;td width=&quot;0&quot; height=&quot;14&quot;&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/tbody&gt;&lt;/table&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;ul&gt;&lt;li&gt;5. The Ministry of Justice Press Office can be contacted on 020 33 34 35 36.&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;ENDS&lt;/strong&gt;&lt;/p&gt;</description>
      <pubDate>Mon, 27 Oct 2008 09:10:00 GMT</pubDate>
    </item>

    <item>
      <title>LSC Electronic Newsletter</title>
      <link>http://www.ibc.org.uk/news/?i339</link>
      <description>The Legal Services Commission) is expanding its LSC Update email to all advocates involved in, or interested in civil and criminal legal aid work. &amp;nbsp;&amp;nbsp;They currently send a fortnightly email containing legal aid news to approximately 9,000 subscribers including solicitors, representative and regulatory bodies. &lt;p&gt;As this email now contains relevant information for barristers undertaking legal aid work, they would like to offer this service to as wider audience as possible and want to make contact with all clerks to raise awareness of this new communication channel.&lt;/p&gt;&lt;p&gt;The first issue for will be sent on Thursday 28 August - you can subscribe via the link to the LSC web site.&lt;/p&gt;</description>
      <pubDate>Tue, 26 Aug 2008 17:53:00 GMT</pubDate>
    </item>

    <item>
      <title>Very High Cost Cases (Crime) Contracts</title>
      <link>http://www.ibc.org.uk/news/?i248</link>
      <description>&lt;p&gt;The LSC has issued a review of responses to the consultation on amendments to Panel Contracts.&amp;nbsp; &lt;/p&gt;&lt;p&gt;Please use the link below to view the document.&lt;/p&gt;&lt;p&gt;&lt;a href=&quot;https://consult.legalservices.gov.uk/inovem/gf2.ti/f/64418/1656645.1/pdf/-/20.%20PostConsultationResponse1.pdf&quot;&gt;https://consult.legalservices.gov.uk/inovem/gf2.ti/f/64418/1656645.1/pdf/-/20.%20PostConsultationResponse1.pdf&lt;/a&gt;&lt;/p&gt;</description>
      <pubDate>Wed, 26 Mar 2008 15:42:00 GMT</pubDate>
    </item>

    <item>
      <title>Revised Protocol for Payment of Fees in the Magistrates&apos; Court</title>
      <link>http://www.ibc.org.uk/news/?i213</link>
      <description>&lt;p&gt;Please click on the link below to view the revised Protocol for Payment of Fees in the Magistrates&amp;#39; Court.&lt;/p&gt;&lt;font size=&quot;2&quot;&gt;&lt;p&gt;&lt;a href=&quot;http://www.barcouncil.org.uk/news/latest/143.html&quot;&gt;&lt;u&gt;&lt;font size=&quot;2&quot; color=&quot;#0000ff&quot;&gt;http://www.barcouncil.org.uk/news/latest/143.html&lt;/font&gt;&lt;/u&gt;&lt;/a&gt;&lt;/p&gt;&lt;/font&gt;</description>
      <pubDate>Fri, 8 Feb 2008 16:51:00 GMT</pubDate>
    </item>

    <item>
      <title>Very High Cost Criminal Cases:  the future</title>
      <link>http://www.ibc.org.uk/news/?i212</link>
      <description>&lt;p&gt;The LSC&amp;nbsp; and Ministry of Justice issued a press release on Tuesday 5th February on the future of VHCCs.&amp;nbsp; Please use the link below to read the full text.&lt;/p&gt;&lt;p&gt;&lt;a href=&quot;http://www.legalservices.gov.uk/aboutus/press_releases_7721.asp&quot;&gt;http://www.legalservices.gov.uk/aboutus/press_releases_7721.asp&lt;/a&gt;&lt;/p&gt;</description>
      <pubDate>Wed, 6 Feb 2008 09:53:00 GMT</pubDate>
    </item>
	
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