Independent Firms

Principal areas of demand

Independent firms come in all shapes and sizes. The one common factor is often their client base – most will be privately owned companies, unincorporated businesses and private individuals (although there are obviously always exceptions to the rule).

The significance of an independent firm’s tax offering will vary greatly. In some firms, tax may generate up to a third of the firm’s revenue, with a group of tax partners providing advice to stand-alone tax clients. On the other hand, a firm may have one tax partner supporting the general practice partners. Joining an independent firm as a direct entrant equity partner is possible, but is not the norm. A client following is often the only way to achieve such a move.

Remuneration/profit share

It is extremely difficult to give a clear indication of the profitability and the knock-on effect of partner earnings of firms in this bracket. Experience shows that the range can be anything from under £100,000 to above £500,000.

Notice period

Equity partners do not often move from independent firms. However, one can expect a 12-month notice period and a strict adherence to restrictive covenants.


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