1. Applicable Law
Our engagement letter, the schedule of services and our standard terms and conditions of business are
governed by, and should be construed in accordance with, the law and practice of the UK. Each party
agrees that the courts of the UK will have exclusive jurisdiction in relation to any claim, dispute or
difference concerning this engagement letter and any matter arising from it. Each party irrevocably waives
any right to object to any action being brought in those Courts, to claim that the action has been brought
in an inappropriate forum, or to claim that those Courts do not have jurisdiction.
2. Client Identification
As with other professional services firms, we are required to identify our clients for the purposes of the
UK anti-money laundering legislation. We may request from you, and retain, such information and
documentation as we require for these purposes and/or make searches of appropriate databases.
3. Client monies
We may from time to time hold money on your behalf. Such money will be held in trust in a client bank
account, which is segregated from the firm’s funds.
4. Commissions and other benefits
In some circumstances we may receive commissions or other benefits for introductions to other
professionals or in respect of transactions that we arrange for you. Where this happens, we will notify you
in writing of the amount and terms of payment, and receipt of any such commissions or benefits.
5. Complaints
We are committed to providing you with a high quality service that is both efficient and effective. However,
should there be any cause for complaint in relation to any aspect of our service please contact Alicia
Allen. Where your complaint relates to that person, you should instead please contact Claire Jennings. We
agree to investigate any complaint carefully and promptly, and do everything reasonable to put it right. If
you are still not satisfied you can refer your complaint to our professional body.
6. Confidentiality
Communication between us is confidential and we shall take all reasonable steps to keep confidential your
information, except where we are required to disclose it by law, by regulatory bodies, by our insurers or as
part of an external peer review. Unless we are authorised by you to disclose information on your behalf,
this undertaking will apply during and after this engagement.
We may, on occasion, subcontract work on your affairs to other tax or accounting professionals. The
subcontractors will be bound by our client confidentiality terms.
We reserve the right, for the purposes of promotional activity, training or for similar business purpose, to
mention that you are a client. As stated above we will not disclose any confidential information.
7. Conflicts of Interest
We will inform you if we become aware of any conflict of interest in our relationship with you or in our
relationship with you and another client. We have safeguards that can be implemented to protect the
interests of different clients if a conflict arises. Where conflicts are identified that cannot be managed in a
way that protects your interests then we regret that we will be unable to provide further services. If this
arises, we will inform you promptly.
If there is a conflict of interest that is capable of being addressed successfully by the adoption of suitable
safeguards to protect your interests, then we will adopt those safeguards. Where possible this will be done
on the basis of your informed consent. We reserve the right to act for other clients whose interests are not
the same as or are adverse to yours subject, to the obligations of confidentiality referred to above.
8. Data Protection
We confirm that we will comply with the provisions of the UK GDPR and Data Protection Act
2018 when processing personal data about you. In order to carry out the services of this engagement and
for related purposes such as updating and enhancing our client records, analysis for management purposes
and statutory returns, legal and regulatory compliance and crime prevention we may obtain, process, use
and disclose personal data about you. We will provide you with a specific privacy notice at the time which
we may update from time to time.
9. Disengagement
Should we resign or be requested to resign we will normally issue a disengagement letter to ensure that our
respective responsibilities are clear.
Should we have no contact with you for a period which we deem excessive we may issue to your last
known address a disengagement letter and thereafter cease to act.
10. Electronic and Other Communication
Unless you instruct us otherwise we may, where appropriate, communicate with you and with third parties
via email or by other electronic means. The recipient (you) is/are responsible for virus checking/ anti-virus
measures relating to emails and any attachments.
With electronic communication there is a risk of non-receipt, delayed receipt, inadvertent misdirection or
interception by third parties. We use virus-scanning software to reduce the risk of viruses and similar
damaging items being transmitted through emails or electronic storage devices. However electronic
communication is not totally secure and we cannot be held responsible for damage or loss caused by
viruses nor for communications that are corrupted or altered after despatch. Nor can we accept any
liability for problems or accidental errors relating to this means of communication especially in relation to
commercially sensitive material. These are risks you must agree to bear in return for greater efficiency and
lower costs. If you do not wish to accept these risks please let us know and we will communicate by paper
mail, other than where electronic submission is mandatory.
Any communication sent through the post system by us is deemed to arrive at your postal address within
two working days after the day that the document was sent.
11. Fees and Payment Terms
Our fees do not solely depend on the amount of time spent on your affairs. Levels of skill, responsibility,
importance and value are also factors, as well as the level of risk.
If we provide you with an estimate of our fees for any specific work, then that estimate will not be
contractually binding unless we explicitly state that will be the case. We may commence work without
having stated or agreed a fee in which case, if we fail to agree a fee, it will be on a time basis per part
hourly rate (our standard basis and at our then standard rate per fee earner).
Where requested we may indicate a fixed fee for the provision of specific services or an indicative range of
fees for a particular assignment. It is not our practice to identify fixed fees for more than a year ahead as
such fee quotes need to be reviewed in the light of events. If it becomes apparent to us, due to unforeseen
circumstances, that a fee quote is inadequate, we reserve the right to notify you of a revised figure or range
and to seek your agreement thereto.
In some cases, you may be entitled to assistance with your professional fees, particularly in relation to any
investigation into your tax affairs by HMRC. Assistance may be provided through insurance policies you
hold or via membership of a professional or trade body. Other than where such insurance was arranged
through us, you will need to advise us of any such insurance cover that you have. You will remain liable for
our fees regardless of whether all or part are liable to be paid by your insurers.
We will bill at different intervals and our invoices will be due for payment within 7 days of issue. Our fees
are exclusive of VAT, which will be added where it is chargeable. Any disbursements we incur on your
behalf and expenses incurred in the course of carrying out our work for you will be added to our invoices
where appropriate.
Unless otherwise agreed to the contrary our fees do not include the costs of any third party, counsel or
other professional fees.
We reserve the right to charge interest on late paid invoices at the rate of 8% above bank base rates under
the Late Payment of Commercial Debts (Interest) Act 1998. We also reserve the right to suspend our
services or to cease to act for you on giving written notice if payment of any fees is unduly delayed. We
intend to exercise these rights only where it is fair and reasonable to do so.
If you do not accept that an invoiced fee is fair and reasonable you must notify us within 7 days of receipt,
failing which you will be deemed to have accepted that payment is due.
12. Implementation
We will only assist with implementation of our advice if specifically instructed and agreed in writing.
13. Intellectual Property Rights
We will retain all copyright in any document prepared by us during the course of carrying out the
engagement, save where the law specifically provides otherwise.
14. Interpretation
If any provision of these terms and conditions, the engagement letter or enclosed schedules is held to be
void, then that provision will be deemed not to form part of this contract and the remainder of this
agreement shall be interpreted as if such provision had never been inserted.
In the event of any conflict between these terms of business and the engagement letter or appendices, the
relevant provision in the engagement letter or schedules will take precedence.
15. Internal Disputes Within a Client
If we become aware of a dispute between the parties who own or are in some way involved in the
ownership and management of the business, it should be noted that our client is the business and we
would not provide information or services to one party without the express knowledge and permission of
all parties. Unless otherwise agreed by all parties we will continue to supply information to the normal
place of business for the attention of the nominated party. If conflicting advice, information or
instructions are received from different directors/principals in the business, we will refer the matter back to
the board of directors/the partnership/the LLP and take no further action until the
board/partnership/LLP has agreed the action to be taken.
16. Investment advice (including insurance mediation services)
If, during the provision of professional services to you, you need advice on investments, including
insurances, we may have to refer you to someone who is authorised by the Financial Conduct Authority or
licensed by a Designated Professional Body, as we are not.
17. Lien
Insofar as we are permitted to do so by law or professional guidelines, we reserve the right to exercise a
lien over all funds, documents and records in our possession relating to all engagements for you, until all
outstanding fees and disbursements are paid in full.
18. Limitation of Liability
We will provide our services with reasonable care and skill. Our liability to you is limited to losses,
damages, costs and expenses directly caused by our negligence and limited in aggregate unless otherwise
specified in the engagement letter to the sum of fees paid in the year the claims(s) arose.
Exclusion of liability for loss caused by others
We will not be liable if such losses, penalties, surcharges, interest or additional tax liabilities are caused by
the acts or omissions of any other person or due to the provision to us of incomplete, misleading or false
information or if they are caused by a failure to act on our advice or a failure to provide us with relevant
information.
Exclusion of liability in relation to circumstances beyond our control
We will not be liable to you for any delay or failure to perform our obligations under this engagement
letter if the delay or failure is caused by circumstances outside our reasonable control.
Exclusion of liability relating to the discovery of fraud etc.
We will not be responsible or liable for any loss, damage or expense incurred or sustained if information
material to the service we are providing is withheld or concealed from us or misrepresented to us. This
applies equally to fraudulent acts, misrepresentation or wilful default on the part of any party to the
transaction and their directors, officers, employees, agents or advisers.
This exclusion shall not apply where such misrepresentation, withholding or concealment is or should (in
carrying out the procedures which we have agreed to perform with reasonable care and skill) have been
evident to us without further enquiry, beyond that which it would have been reasonable for us to have
carried out in the circumstances.
Indemnity for unauthorised disclosure
You agree to indemnify us and our agents in respect of any claim (including any claim for negligence)
arising out of any unauthorised disclosure by you or by any person for whom you are responsible of our
advice and opinions, whether in writing or otherwise. This indemnity will extend to the cost of defending
any such claim, including payment at our usual rates for the time that we spend in defending it.
Limitation of aggregate liability
Where the engagement letter specifies an aggregate limit of liability, then that sum shall be the maximum
aggregate liability of this Company, its Directors, agents and employees to all persons to whom the
engagement letter is addressed and also any other person that we have agreed with you may rely on our
work. By signing the engagement letter you agree that you have given proper consideration to this limit
and accept that it is reasonable in all the circumstances. If you do not wish to accept it you should contact
us to discuss it before signing the engagement letter.
You have agreed that you will not bring any claim of a kind that is included within the subject of the limit
against any of our Company or employees on a personal basis.
Nothing above shall limit or exclude our liability for death or personal injury caused directly by our
negligence.
19. Limitation of Third Party Rights
The advice and information we provide to you as part of our service is for your sole use and not for any
third party to whom you may communicate it unless we have expressly agreed in the engagement letter
that a specified third party may rely on our work. We accept no responsibility to third parties, including
any group company to whom the engagement letter is not addressed, for any advice, information or
material produced as part of our work for you which you make available to them. A party to this
agreement is the only person who has the right to enforce any of its terms and no rights or benefits are
conferred on any third party under the Contracts (Rights of Third Parties) Act 1999.
20. Period of Engagement and Termination
Unless otherwise agreed in the engagement covering letter, our work will begin when we receive your
implicit or explicit acceptance of that letter. Except as stated in that letter we will not be responsible for
periods before that date.
Each of us may terminate this agreement by giving not less than 30 days notice in writing to the other
party, except where you fail to cooperate with us or we have reason to believe that you have provided us or
HMRC with misleading information, in which case we may terminate this agreement immediately.
Termination will be without prejudice to any rights that may have accrued to either party prior to
termination.
In the event of termination of this contract, we will endeavour to agree with you the arrangements for the
completion of work in progress at that time, unless we are required for legal or regulatory reasons to cease
work immediately. In that event, we shall not be required to carry out further work and shall not be
responsible or liable for any consequences arising from termination.
21. Professional Rules and Statutory Obligations
We will observe and act in accordance with the bye-laws, regulations and ethical guidelines of our
accounting body and will accept instructions to act for you on this basis. In particular you give us the
authority to correct errors made by HMRC where we become aware of them. We will not be liable for any
loss, damage or cost arising from our compliance with statutory or regulatory obligations.
22. Reliance on Advice
We will endeavour to record all advice on important matters in writing. Advice given orally is not intended
to be relied upon unless confirmed in writing. Therefore, if we provide oral advice (for example during the
course of a meeting or a telephone conversation) and you wish to be able to rely on that advice, you must
ask for the advice to be confirmed by us in writing.
23. Retention of Papers
You have a legal responsibility to retain documents and records relevant to your tax affairs. During the
course of our work we may collect information from you and others relevant to your tax affairs. We will
return any original documents to you, if requested, provided our fees are paid up to date. Documents and
records relevant to your tax affairs are required by law to be retained as follows:
Individuals, trustees and partnerships:
with trading or rental income: five years and ten months after the end of the tax year
otherwise: 22 months after the end of the tax year
Companies, LLPs and other corporate entities:
six years from the end of the accounting period
Whilst certain documents may legally belong to you, we may destroy correspondence and other papers
that we store, electronically or otherwise, which are more than seven years old. You must tell us if you
require the return or retention of any specific documents for a longer period.
24. The Provision of Services Regulations 2009 (‘Services Directive’)
In accordance with our professional body rules, we are required to hold professional indemnity insurance.
Details about the insurer and coverage can be found at our website or at our offices.
