Legal Business

Methodology and notes

LB100 law firms

The firms that appear in the Legal Business 100 (LB100) are the top 100 law firms in the UK (usually LLP partnerships but also some alternative business structures – see footnotes), ranked by gross fee income generated over the financial year 2017/18 – usually 1 May 2017 to 30 April 2018. We call these the 2018 results. Where firms have identical fee incomes, the firms are ranked according to highest profit per equity partner (PEP).


An overwhelming majority of firms that appear in the LB100 co-operate fully with its compilation (see ‘Transparency’, below) by providing our reporters with the required information. A limited number of firms choose not to co-operate officially with our data collection process and in these circumstances we rely on figures given to us by trusted but anonymous sources.