The Finish command places a dog at heel, generally from in front of the handler after a retrieve. It leaves the dog facing in the same direction as the handler.
The Finish can be performed in either direction depending upon your preferences.
If you are right-handed and use a double barrelled gun, the chances are you will have the open gun over your right arm, taking the game in your left hand and with the gun barrels pointing down in front right of your right foot. In this case, to finish properly without knocking the gun, the finish should be to your left, where the dog moves to your left before turning round to sit at your left.
If you are left-handed, the finish is better executed by the dog doing a two-seventy circle starting by heading to your right and finishing again at your left leg.