Profits per partner are still at just two-thirds of 2008 levels when they were £104,000 per head. Partners in firms with ten or more partners saw their profits rise 21 per cent in 2013 to £197,000. Profits per partner rose 30 per cent in firms with five partners rose to reach £98,900 per head. But partners in two-, three- and four-partner firms saw their per head profits fall 5 per cent to £64,000. Sole practitioners fell 11 per cent to £47,000. Source: BBC News