Q. I am a solicitor employed in private practice. Occasionally I am asked to administer oaths. Where should the fee go?

A. Oath fees are generally regarded as deriving from the personal qualification of a solicitor. Therefore, a solicitor who administers oaths would receive the fees in a personal capacity. Such fees would not go through the books of the firm, but would need to be disclosed on the income tax return of the solicitor.


On the other hand, if an assistant solicitor is required to account to the firm for such fees, then a bill should be issued and the firm will be required to account for VAT on the fee. Partners and sole practitioners who are registered for VAT should account for VAT in respect of any oath fees that they administer.





Q. Does section 29 of the Data Protection Act 1998 entitle third parties to information about my clients?


A. This section does not entitle third parties to access to information about others that is held by solicitors confidentially. The Data Protection Act is intended to give individuals access to information that data controllers such as solicitors hold about them. The Act cannot be used to obtain information about third parties. If solicitors receive requests or demands for information under this section, they should explain that they are unable to disclose information and that the Act does not require them to do so.




Telephone hotline


The professional ethics lines are open for general enquiries between 11am and 1pm, and 2pm and 4pm. The lines are less busy in the afternoon. The professional ethics department takes emergency calls outside these hours, tel: 0870 606 2577.




Question of ethics is compiled by the Law Society's professional ethics guidance team. Send questions for publication to Austin O'Malley, the Law Society, Ipsley Court, Berrington Close, Redditch B98 0TD; DX 19114 Redditch