IN the section on the Budget appearing in the South China Morning Post, on March 2, under the headline, 'Evasion', it was reported that greater auditing of the self-employed from hawker to barrister was planned in a crackdown.
Sir Hamish Macleod's speech, on the other hand, named no specific category of the self-employed.
He mentioned that the Commissioner of Inland Revenue had been in contact with a number of professional bodies and trade associations to underline the need for their members to maintain proper records and issue proper receipts.
The Hong Kong Bar Association is not among those professional bodies contacted by the Commissioner.
It is a requirement in the Bar's Code of Conduct that proper records be kept of work done and there is an express prohibition on accepting payment of professional fees in cash.
GLADYS LI, QC Chairman The Hong Kong Bar Association