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DIBB Lupton Alsop has topped a survey of the highest grossing firms in Manchester.
Dibbs, which was second last year, displaces last year's top firm Addleshaw Booth & Co, which is refusing to reveal its Manchester figures for the first time in three years.
Dibbs is now in first place with an 18.5 per cent increase in gross income to u18.18m for the year ended 30 April 1999.
Halliwell Landau takes second place with a 32 per cent increase in turnover to u17.56m, according to the survey.
Halliwell's success has shunted Hammond Suddards into third place with a u14.2m turnover. It enjoyed 5.2 per cent growth on the previous year.
Roy Beckett, managing partner at Dibb Lupton Alsop's Manchester office, says: "As part of our three year strategy we decided to focus on each of our regional offices, so making this type of progress within that period is marvellous."
Beckett admits that Dibbs is still relatively new in the region, having set up there only five years ago.
He says: "We are still the new kids on the block but our position in the league is great."
Addleshaws reported in April that it had hit u50m for total fee income for the last year. But the firm has declined to provide a financial breakdown for its Manchester office.
The firm denies the withholding of figures is connected to a number of high-profile departures last year, including head of insolvency Shan Spencer, who left to join Manchester firm Chaffe Street.
Paul Lee, senior partner at Addleshaws, says the firm made a decision last year to report the figures as a whole, "to encourage everyone to look at one firm".
He adds: "We are still the biggest firm in Manchester and I can say that in the certain knowledge that our figures are excellent."
But a partner at a rival Manchester firm says: "I would think that Addleshaws has the accountancy function to show income between Leeds and Manchester. You have to ask yourself why they are doing this, maybe they have done better in one area than another."
The annual survey is conducted by the Manchester Evening News.