Firms are becoming more open about earnings, with 20 of this year's Top 100 firms divulging gross fee income.

This year, 40 firms supplied details of turnover increase.

Of those responding, Birmingham firm Wragge & Co and London and Oxford firm Manches & Co both top the turnover table, claiming a 25 per cent hike in gross fee income.

Wragges' increase is paralleled by an 18 per cent boost in its fee earner numbers since last year. Manches added one extra fee earner since last year.

Of the firms disclosing income, Baker & McKenzie led with a turnover of £31m. Second and third were Davies Arnold Cooper (£29m), and Rowe & Maw (£27.5m). Other firms providing information were: DJ Freeman (£21.5m), Booth & Co (£20.36m), Bevan Ashford (£15m), Charles Russell (£13.3m), Addleshaw Sons & Latham (£13.2m), Mishcon de Reya (£12.3m), Withers (£12.1m), Bond Pearce (£10.56m), Clarke Willmott Clarke (£10.5m), Speechly Bircham (£9.7m), Cobbett Leak Almond (£7.8m), Browne Jacobson (£6.81m) and Donne Mileham & Haddock (£6m).

With the mix of City and regional firms disclosing figures, and over 50 per cent of the Top 100 saying that turnover was up, the mood is bullish, with 78 per cent looking to expand and increase, on average, 10 per cent in fee earner numbers.

For the full Top 100 see pages 12 to 16.