The time spent by a barrister briefing a client prior to a court hearing would constitute 'work in progress' for the law firm.

Name: The time spent by a barrister briefing a client prior to a court hearing would constitute 'work in progress' for the law firm.
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The time spent by a barrister briefing a client prior to a court hearing is considered a service rendered by the law firm and, therefore, constitutes work in progress.

The Time Spent by a Barrister Briefing a Client Prior