asked the Minister for Finance whether, in view of recent publicity concerning the arbitary fees charged by barristers, there is a satisfactory means of ensuring that incomes of individual barristers are accurately assessed and tax is not evaded.
Written Answers. - Barristers' Fees.
18.
Income tax is assessed on the income of the individual taxpayer. In the case of barristers their professional income is the gross amount of fees less expenses.
The obligation to ensure that all taxpayers, including barristers, are adequately assessed to tax falls on the Revenue Commissioners and I am satisfied that they are taking all appropriate steps to satisfy this obligation.