Standard terms of business


The purpose of this schedule is to set out the standard terms of business that apply to all engagements  accepted. All work carried out is subject to these terms except where changes are expressly agreed in  writing. 

These standard terms of business are applicable to all types of entities (e.g. companies, LLPs, charities,  friendly societies, academies, pension schemes, etc.). Any reference therefore to ‘director’ or  ‘company’ should be interpreted as appropriate for the entity type (e.g. partner, trustee, governor,  charity, LLP, etc.). 

1 Professional obligations 

1.1 As required by the Provision of Services Regulations 2009 (SI 2009/2999), details of the  firm’s professional registrations, including audit registration where applicable, can be found  on our website address stated in Key Facts.  

1.2 We will observe and act in accordance with the bye-laws and regulations of our professional  body (see Key Facts) together with their code of ethics. We accept instructions to act for you  on this basis. In particular you give us authority to correct errors made by HM Revenue &  Customs 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. 

Professional indemnity insurance 

1.3 In accordance with the disclosure requirements of the Provision of Services Regulations 2009,  details of our professional indemnity insurer is provided on Key Facts.  

2 Investment services 

2.1 Since we are not authorised by the Financial Conduct Authority then we may have to refer  you to someone who is authorised if you need advice on investments. However, as we are  licensed by our professional body, we may be able to provide certain investment services that  are complementary to, or arise out of, the professional services we are providing to you.

2.2 Such advice may include: 

advise you on investments generally, but not recommend a particular investment or  type of investment; 

refer you to a Permitted Third Party (PTP) (an independent firm authorised by the  FCA), assist you and the PTP during the course of any advice given by that party and  comment on, or explain, the advice received (but not make alternative  recommendations). The PTP will issue you with his own terms and conditions letter,  will be remunerated separately for his services and will take full responsibility for  compliance with the requirements of the Financial Services and Markets Act 2000;  

advise you in connection with the disposal of an investment, other than your rights in a  pension policy or scheme; 

advise and assist you in transactions concerning shares or other securities not quoted  on a recognised exchange;  

assist you in making arrangements for transactions in investments in certain  circumstances; and 

manage investments or act as trustee (or donee of a power of attorney) where decisions  to invest are taken on the advice of an authorised person. 

2.3 For corporate clients we may also, on the understanding that the shares or other securities of  the company are not publicly traded: 

advise the company, existing or prospective shareholders in relation to exercising  rights, taking benefits or share options, valuations and methods of such valuations; 

arrange any agreements in connection with the issue, sale or transfer of the company’s  shares or other securities; 

arrange for the issue of new shares; and 

act as the addressee to receive confirmation of acceptance of offer documents etc. 

2.4 In the unlikely event that we cannot meet our liabilities to you, you may be able to claim  compensation under the Chartered Accountants’ Compensation Scheme in respect of exempt  regulated activities undertaken. 

2.5 In relation to the conduct of insurance distribution activities, we are an ancillary insurance  intermediary. Where the firm is providing insurance distribution services (including fee  protection), we are not authorised by the Financial Conduct Authority. However, we are  included on the Register maintained by the Financial Conduct Authority so that we can carry  on insurance distribution activity, which is broadly the advising on, selling, and administration  of insurance contracts. This part of our business, including arrangements for complaints or  redress if something goes wrong, is regulated by our professional body (see Key Facts). The  register can be accessed via the Financial Conduct Authority website at 

Financial Promotions 

2.6 To enable us to provide you with a proper service, there may be occasions when we will need  to contact you without your express permission concerning investment business matters. For  example, it may be in your interests to sell a particular investment and we would wish to  inform you of this. We may therefore contact you in such circumstances, but would only do  so in our normal office hours. We shall of course comply with any restrictions you may wish  to impose which you notify to us in writing. 

3 Commissions or other benefits 

3.1 In some circumstances, commissions or other benefits may become payable to us or to one of  our associates in respect of transactions we or such associates arrange for you, in which case  you will be notified in writing of the amount and terms of payment. The nature of the  engagement and professional judgement would determine the frequency and detail required  to ensure compliance with the code of ethics. See Key Facts for whether the fees that would  otherwise be payable by you will or will not be abated by such amounts. If we reduce the fees  that we would otherwise charge by the amount of commission retained, we will apply the  HMRC concession which allows VAT to be calculated on the net fee after deduction of the  commission. You consent to such commission or other benefits being retained by us or, as the  case may be, by our associates, without our, or their, being liable to account to you for any  such amounts. 

4 Client monies 

4.1 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. The account will be operated,  and all funds dealt with, in accordance with the Clients’ Money Regulations of our  professional body (see Key Facts). 

4.2 In order to avoid an excessive amount of administration, interest will only be paid to you  where the amount of interest that would be earned on the balances held on your behalf in any  calendar year exceeds £25. Any such interest would be calculated using the prevailing rate  applied by the bank named in Key Facts for small deposits subject to the minimum period of  notice for withdrawals. Subject to any tax legislation, interest will be paid gross. 

4.3 If the total sum of money held on your behalf is enough to give rise to a significant amount of  interest or is likely to do so, then the money will be placed in a separate interest-bearing client  bank account designated to you. All interest earned on such money will be paid to you. Subject  to any tax legislation, interest will be paid gross.

4.4 We will return monies held on your behalf promptly as soon as there is no longer any reason  to retain those funds. In the unlikely event of us holding any unclaimed monies we reserve  the right to pay such monies to a registered charity in line with the guidelines set out in the  Clients’ Money Regulations referred to above. We will not do this unless we have been unable  to contact you for at least five years and we have taken reasonable steps to trace you and return  the monies. 

4.5 If the firm is wholly owned and/or controlled by a single member, we are required under the  client money regulations to appoint an alternate to administer the client bank account in the  event of the death or incapacity of the principal. The alternate appointed by this firm is stated  in Key Facts

5 Fees 

5.1 Our fees are computed on the basis of time spent on your affairs by the principals and our  staff, including sub-contractors or consultants where necessary, and on the levels of skill and  responsibility involved. Disbursements represent travel, accommodation and other expenses  incurred in dealing with your affairs.  

5.2 If it is necessary to carry out work outside the responsibilities agreed with you for each service,  we will advise you in advance. Any additional work will involve additional fees. Accordingly  we would like to point out that it is in your interests to ensure that your records etc. are  completed to the agreed stage. 

5.3 Invoices are payable in full (including disbursements) in accordance with the terms set out on  the invoice. If you do not accept that an invoiced fee is fair and reasonable you must notify  us within 21 days of receipt, failing which you will be deemed to have accepted that payment  is due. 

5.4 It is our normal practice to request that clients make arrangements to pay a proportion of their  fee on a monthly standing order. These standing orders will be applied to fees arising from  work agreed in this letter of engagement for the current and ensuing years. Once we have been  able to assess the amount of work and time involved we would be grateful if you would agree  to pay an amount to us on a regular basis. 

5.5 We reserve the right to charge interest on overdue accounts at the current rate under the Late  Payment of Commercial Debts (Interest) Act 1998. We also reserve the right to terminate our  engagement and cease acting if payment of any fees billed is unduly delayed. See Key Facts as to whether we accept settlement of fees by certain credit cards.

5.6 If a client company, trust or other entity is unable or unwilling to settle our fees, we reserve  the right to seek payment from the individual (or parent company) giving us instructions on  behalf of the client, and we shall be entitled to enforce any sums due against the group  company or individual nominated to act for you. 

5.7 insofar as we are permitted to so by law or by 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. 

5.8 In the event that we cease to act in relation to your company’s affairs you agree to meet all  reasonable costs of providing information to the company’s new advisers. In particular you  agree to meet these costs where we are required by law to provide information to a successor  firm. 

6 Retention of papers 

6.1 You have a legal responsibility to retain documents and records relevant to your financial  affairs. During the course of our work we may collect information from you and others  relevant to your tax and financial affairs. We will return any original documents to you if  requested. 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 10 months after the end of the tax year; otherwise: 22 months after the end of the tax year. 

Companies, Limited Liability Partnerships, and other corporate entities: 

six years from the end of the accounting period. 

6.2 Although certain documents may legally belong to you, we may destroy correspondence and  other papers that we store electronically or otherwise that are more than seven years old,  except documents we think may be of continuing significance. You must tell us if you wish  us to keep any document for any longer period.

7 Conflicts of interest and independence 

7.1 We reserve the right during our engagement with you to deliver services to other clients whose  interests might compete with yours or are or may be adverse to yours, subject to 9 below. We  confirm that we will notify you immediately should we become aware of any conflict of  interest involving us and affecting you unless we are unable to do so because of our  confidentiality obligations. We have safeguards that can be implemented to protect the interests of different clients if a conflict arises. Where conflicts are identified which cannot be  managed in a way that protects your interests then we regret that we will be unable to provide  further services. 

7.2 During and after our engagement, you agree that we reserve the right to act for other clients  whose interests are or may compete with or be adverse to yours, subject, of course, to our  obligations of confidentiality and the safeguards set out in the paragraph on confidentiality  below. 

8 Confidentiality 

8.1 We confirm that where you give us confidential information, we shall at all times keep it  confidential, except as required by law or as provided for in regulatory, ethical or other  professional statements relevant to our engagement.  

8.2 You agree that, if we act for other clients who are or who become your competitors, to comply  with our duty of confidentiality it will be sufficient for us to take such steps as we think  appropriate to preserve the confidentiality of information given to us by you, both during and  after this engagement. These may include taking the same or similar steps as we take in respect  of the confidentiality of our own information. 

8.3 In addition, if we act for other clients whose interests are or may be adverse to yours, we will  manage the conflict by implementing additional safeguards to preserve confidentiality.  Safeguards may include measures such as separate teams, physical separation of teams, and  separate arrangements for storage of, and access to, information.  

8.4 You agree that the effective implementation of such steps or safeguards as described above  will provide adequate measures to avoid any real risk of confidentiality being impaired. 

8.5 We may, on occasions, subcontract work on your affairs to other tax or accounting  professionals. The subcontractors will be bound by our client confidentiality terms. You may  additionally need to consider your data protection responsibilities.

8.6 We will inform you of the proposed use of a subcontractor before they commence work,  except where your data will not be transferred out of our systems and the subcontractor is  bound by the confidentiality terms equivalent to an employee. 

8.7 If we use external or cloud based systems, we will ensure confidentiality of your information  is maintained. 

8.8 This clause applies in addition to our obligations as to data protection below. 9 Quality control 

9.1 As part of our ongoing commitment to providing a high quality service, our files are  periodically subject to an independent regulatory or quality review. Our reviewers are highly  experienced and professional people and are, of course, bound by the same requirements of  confidentiality as our principals and staff.  

Dealing with HM Revenue & Customs 

9.2 When dealing with HMRC on your behalf we are required to be honest and to take reasonable  care to ensure that your returns are correct. To enable us to do this, you are required to be  honest with us and to provide us with all necessary information in a timely manner. For more  information about ‘Your Charter’ for your dealings with HMRC, see To the best of our abilities, we  will ensure that HMRC meet their side of the Charter in their dealings with you. 

9.3 We will take account of the steps and checks suggested by HMRC in their ‘Agent Toolkits’.  While use of the Toolkits is voluntary, we will ensure that our quality control procedures  match or enhance the suggestions in the Toolkits so that, in the unlikely event that HMRC  consider any of your tax returns with which we assist to be inaccurate, we will be able to help  you demonstrate to HMRC that reasonable care has been taken in the preparation of the return,  thereby significantly reducing the possibility of an inaccuracy penalty being imposed. To  further reduce the possibility of an inaccuracy penalty, you will remain responsible for  maintaining good quality supporting records for each return, for providing us with all relevant  information and explanations and for acting on any advice that we give you.

10 Help us to give you the right service 

10.1 We are committed to providing you with a high quality service that is both efficient and  effective. If at any time you would like to discuss with us how our service to you could be  improved, or if you are dissatisfied with the service you are receiving, please let us know, by  contacting the principal contact named in Key Facts.  

10.2 We undertake to look into any complaint carefully and promptly and do all we can to explain  the position to you. We will acknowledge your letter within five working days of its receipt  and endeavour to deal with your complaint within eight weeks. If we do not answer your  complaint to your satisfaction you may of course take up the matter with our professional  body (see Key Facts). 

10.3 In order for us to provide you with a high quality service on an ongoing basis it is essential  that you provide us with relevant records and information when requested, reply to  correspondence in a timely manner and otherwise follow the terms of the agreement between  us set out in this Standard Terms of Business and associated Engagement schedules. We  therefore reserve the right to cancel the engagement between us with immediate effect in the  event of: 

your insolvency, bankruptcy or other arrangement being reached with creditors; failure to pay our fees by the due dates; 

either party being in breach of their obligations where this is not corrected within 30  days of being asked to do so. 

11 Applicable law 

11.1 This engagement letter is governed by, and construed in accordance with the law as stated in  Key Facts. The Courts 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 it may have 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. 

11.2 If any provision in this Standard Terms of Business or any associated engagement schedules,  or its application, are found to be invalid, illegal or otherwise unenforceable in any respect,  the validity, legality or enforceability of any other provisions shall not in any way be affected  or impaired.


12 Changes in the law, in practice or in public policy 

12.1 We will not accept responsibility if you act on advice previously given by us without first  confirming with us that the advice is still valid in light of any change in the law or your  circumstances. 

12.2 We will accept no liability for losses arising from changes in the law or the interpretation  thereof that occur after the date on which the advice is given to the fullest extent permitted by  applicable law. 

13 Internet communication 

13.1 Unless you instruct us otherwise we may, where appropriate, communicate with you and with  third parties via email or by other electronic means. However, internet communications are  capable of data corruption and therefore we do not accept any responsibility for changes made  to such communications after their despatch. It may therefore be inappropriate to rely on  advice contained in an e-mail without obtaining written confirmation of it. We do not accept  responsibility for any errors or problems that may arise through the use of internet  communication and all risks connected with sending commercially sensitive information  relating to your business are borne by you. If you do not agree to accept this risk, you should  notify us in writing that e-mail is not an acceptable means of communication. We will never  change our bank details without confirming this to you by posted letter. Any emailed or  telephoned communications appearing to be from us which are not confirmed by post are fake  and we accept no liability for any loss caused to you through accepting such communications  as genuine. Similarly, always give us by hand or by post (as well as by email) details of your  bank account. 

13.2 Cybercrime and email related fraud is on the rise. To best protect you, your money and us we  will only provide our account details in the form of a branded PDF document which will be  sent by mail or as an attachment to email correspondence. If you receive any other  communication purporting to change our account details please do not rely on this and let us  know immediately. 

Prior to transferring funds to our account, we recommend you contact us to verify our account  details. 

13.3 It is the responsibility of the recipient to carry out a virus check on any attachments received.

14 Data Protection  

14.1 To enable us to discharge the services agreed under our engagement, and for other related  purposes including updating and enhancing client records, analysis for management purposes  and statutory returns, crime prevention and legal and regulatory compliance, we may obtain,  use, process and disclose personal data about you / your business / company / partnership / its  officers / employees and shareholders (‘personal data’). 

Data controller 

14.2 We confirm that we are each considered an independent data controller in relation to personal  data and that we will each comply with the relevant provisions of applicable data protection  legislation. 

14.3 You will also ensure that any disclosure of personal data to us complies with such legislation.  If you supply us with any personal data or confidential information you shall ensure you have  a lawful basis to pass it to us and will fully indemnify and hold us harmless if you do not have such a basis and that causes us loss. If you are supplying us with personal data on the basis of  a power of attorney for anyone you must produce to us an original or certified power of  attorney on demand. You must ensure you have provided the necessary information to the  relevant data subjects regarding its use. You may refer to our privacy notice at the web address  shown in Key Facts for this purpose. 

14.4 As a separate data controller, we may receive subject access requests from data subjects where  they request copies of their personal data. We will co-operate with the request as per our own  internal procedures. Should an objection or request for data erasure happen, we will assess  each request on a case by case basis to establish the validity of the request. 

14.5 In the course of providing services to you, we may disclose personal data to other firms in our  network, a regulatory body, a third party or a buyer of our business. As part of our operational  service, personal data supplied to us may be transferred between us and EEA/UK/USA where  necessary. We will ensure that where any such data transfer takes place, it is covered by an  appropriate safeguard such as an adequacy decision. Where an adequacy decision is not  applicable another safeguard mechanism will be implemented, such as a standard contractual  clause (SCC) to ensure that the transfer remains legal. Where cloud-based services are used  the relevant cloud services terms and conditions will apply. In some instances, the location of  data stored in the cloud may reside outside of the EEA/UK.

14.6 We confirm we have adequate security measures in place to protect personal data provided to  us, including administrative, physical and technical safeguards. 

14.7 We will answer your reasonable enquiries to enable you to monitor compliance with this  clause. If you need to contact us about any data protection issue, please contact the person  detailed in Key Facts. 

Data processor 

14.8 Applicable data protection legislation places express obligations on you as a data controller  where we as a data processor undertake the processing of personal data on your behalf. An  example would be where we operate a payroll service for you. We therefore confirm that we  will at all times use our reasonable endeavours to comply with the requirements of applicable  data protection legislation when processing data on your behalf. In particular we confirm that  we will aim to comply with any obligations equivalent to those placed on you as a data  controller in the EU/EEA/UK. You will also comply with applicable data protection  legislation, including but not restricted to, ensuring that you have all appropriate consents and  notices or another legal basis in place to enable the lawful transfer of personal data to us. You  will fully indemnify and hold us harmless if you do not have a lawful basis and that causes us  loss. 

14.9 Schedule 1.01a forms part of this engagement letter and sets out the subject matter and  duration of the processing, the nature and purpose of the processing, the type of personal data  and the categories of data subjects. 

14.10 As the data processor we shall; 

process personal data only on written instruction from you; 

Restrict data access to authorised personnel only, who are bound by confidentiality; Disclose the personal data to courts, government agencies and other third parties as and  to the extent required by law; 

Maintain a written record of all categories of personal data processing carried out on  your behalf, including details of transfers of personal data outside of the EU/EEA/UK  and a general description of the technical and organisational security measures in place  in relation to personal data; 

Delete or return all personal data to you at the completion of our engagement requiring  personal data processing, subject to legal requirements to retain data;

14.11 In the course of providing services to you and processing personal data, we may disclose  personal data to other firms in our network, a regulatory body or a third party. We may use a  sub-processor and/or export personal data you supply to us outside the EU/EEA/UK where  necessary. We will ensure all such data disclosure/export is compliant with relevant data  protection legislation and will use our reasonable endeavours to ensure that any agreement  entered into with sub-processors includes similar terms to those set out in this clause 14.  Where cloud-based services are to be used you may be subject to our cloud services terms and  conditions. 

On 28 June 2021, the European Commission approved the UK for adequacy. This means that  the continuation of data flows between the UK and the EU will remain unaffected and we can  rely on this mechanism for the terms under this agreement over the next four years until its  review in June 2025. 

14.12 We confirm we have adequate security measures in place to protect personal data provided to  us, including administrative, physical and technical safeguards. 

14.13 We will notify you within 10 working days if an individual asks for copies of their personal  data, makes a complaint about the processing of personal data or serves a notice from a  relevant data protection authority where it relates to you. You and we will consult and  cooperate with each other when responding to any such request, complaint or notice. If an  individual whose data you have supplied to us or which we are processing on your behalf asks  us to remove or cease processing that data, we shall be entitled to do so where required by  law. 

14.14 We will answer your reasonable enquiries to enable you to monitor compliance with this  clause. We will also allow for, and contribute to, audits or inspections conducted by the ICO  or their auditor to demonstrate compliance with this clause. 

15 Limitation of third-party rights 

15.1 Persons who are not party to this agreement shall have no rights under the Contracts (Rights  of Third Parties) Act 1999 to enforce any term of this agreement. This clause does not affect  any right or remedy of any person which exists or is available otherwise than pursuant to that  Act. 

15.2 The advice we give you is for your sole use and is confidential to you and will not constitute  advice for any third party to whom you may communicate it, unless we have expressly agreed  in writing that a specified third party may rely on our work. We will accept no responsibility  to third parties, including any group company to whom the engagement letter is not addressed,  your spouse nor any family member of yours or your employer for any aspect of our  professional services or work that is made available to them.

16 Client identification 

16.1 In common with other professional services firms, we are required to: 

Maintain identification procedures for clients and beneficial owners of clients; 

Maintain records of identification evidence and the work undertaken for the client; and Report in accordance with the relevant legislation and regulations. 

We have a statutory obligation under the above legislation to report to the National Crime  Agency (NCA) any reasonable knowledge or suspicion of money laundering. Any such report  must be made in the strictest confidence. In fulfilment of our legal obligations, neither the  firm’s principals nor may staff enter into any correspondence or discussions with you  regarding such matters. 

16.2 If we are not able to obtain satisfactory evidence of your identity and where applicable that of  the beneficial owners, we will not be able to proceed with the engagement. 

16.3 If you undertake business that requires you to be supervised by an appropriate supervisory  authority to follow anti-money laundering regulations, including if you accept or make high  value cash payments of €10,000 or more (or equivalent in any currency) in exchange for  goods, you should inform us. 

16.4 Any personal data received from you to comply with our obligations under the MLR 2017  will be processed only for the purposes of preventing money laundering or terrorist financing.  No other use will be made of this personal data unless use of the data is permitted by or under  enactment other than the MLR 2017, or we have obtained the consent of the data subject to  the proposed use of the data. 

17 Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standards 

17.1 Financial Institutions are required under Finance Act 2013, s. 222 (International agreements  to improve tax compliance) and the International Tax Compliance Regulations 2015 (SI  2015/878), to carry out due diligence and reporting obligations in respect of: 

arrangements between the UK and another territory for the exchange of tax information for  the purposes of the adoption and implementation of the Common Reporting Standard  (CRS) developed by the Organisation for Economic Co-Operation and Development  (OECD); and 

the agreement between the UK and the USA to improve international tax compliance and  to implement the Foreign Account Tax Compliance Act (FATCA).

17.2 Under the regulations, Financial Institutions are required to collect and maintain information  about the residence, and in the case of the USA the citizenship as well, of individuals and  entities for whom they maintain financial accounts, and to report information to HMRC. 

17.3 The firm may offer corporate trustee services as a Financial Institution and so will have  responsibility for compliance with the CRS and FATCA requirements for those trusts for  which it provides a corporate trustee service.  

Most other firms will not be Financial Institutions, but may have clients that are Financial  Institutions.  

17.4 Other Financial Institutions will require their clients to verify their tax residence for CRS and  tax status under FATCA.  

17.5 If any member of the firm acts as a trustee, or the firm itself is a corporate trustee, the firm  may have responsibility for compliance with the Regulations. 

17.6 Further guidance can be obtained from the HMRC, OECD and IRS websites. 18 General Limitation of liability 

18.1 We will provide services as outlined in this letter with reasonable care and skill. However, to  the fullest extent permitted by law, we will not be responsible for any losses, penalties,  surcharges, interest or additional tax liabilities where you or others supply incorrect or  incomplete information, or fail to supply any appropriate information or where you fail to act  on our advice or respond promptly to communications from us or the tax authorities. Further,  we will not be liable to you for any delay or failure to perform our obligations if the delay or  failure is caused by circumstances outside our reasonable control. Subject to clause 18.5  below, our liability to you shall be limited as set out in our engagement or other client letter. 

18.2 You will not hold us, our (principal(s)/director(s), shareholders and staff, responsible, to the  fullest extent permitted by law, for any loss suffered by you arising from any  misrepresentation (intentional or unintentional) supplied to us orally or in writing. 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. However, 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. 

18.3 You agree that you will not bring any claim in connection with services we provide to you  against any of our partners, shareholders, directors or employees personally.

18.4 Our work is not, unless there is a legal or regulatory requirement, to be made available to third  parties without our written permission and we will accept no responsibility to third parties for  any aspect of our professional services or work that is made available to them. 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 and our legal fees on an indemnity basis. 

18.5 Nothing in this agreement shall exclude or limit our liability for death or personal injury  caused by negligence nor for fraudulent misrepresentation or other fraud which may not as a  matter of applicable law be excluded or limited.  

19 Intellectual property rights and use of our name 

19.1 We will retain all intellectual property rights in any document prepared by us during the course  of carrying out the engagement except where the law specifically states otherwise. You may  only use such rights to the extent we agreed when engaged to provide services to you and may  not resell or sublicense such rights without our further prior consent. 

19.2 You are not permitted to use our name in any statement or document that you may issue unless  our prior written consent has been obtained. The only exception to this restriction would be  statements or documents that in accordance with applicable law are to be made public. 

20 Draft/interim work or oral advice 

20.1 In the course of our providing services to you we may provide advice or reports or other work  products in draft or interim form, or orally. However, final written work products will always  prevail over any draft, interim or oral statements. Where you request it, we will provide you  with written confirmation of matters stated orally. 

21 Interpretation  

21.1 If any provision of our engagement letter or terms of business is held to be void for whatever  reason, then that provision will be deemed not to form part of this contract, and no other  provisions will be affected or impaired in any way. 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.

22 Internal disputes within a client 

22.1 If we become aware of a dispute between the parties who own the business. or who are in  some way involved in its ownership and management, it should be noted that our client is the  business (unless we have agreed otherwise) 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 registered office/normal  place of business for the attention of the directors/proprietors. 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 and take no further action  until the board/partnership has agreed the action to be taken. In certain cases we reserve the  right to cease acting for the business/client entirely. 

23 Disengagement 

23.1 If we resign or are asked to resign, we will normally issue a disengagement letter to ensure  that our respective responsibilities are clear. 

24 Probate services 

24.1 Key Facts specifies whether or not the firm is licensed or authorised by the ICAEW for non contentious probate services. 

24.2 As we are licensed/authorised for the reserved legal activity of non-contentious probate, in  the unlikely event that we cannot meet our liabilities to you, you may be able to seek a grant  from ICAEW’s Probate Compensation Scheme.  

Generally, applications for a grant must be made to ICAEW within 12 months of the time you  become aware, or reasonably ought to have been aware of the loss. Further information about  the scheme and the circumstances in which grants may be made is available on ICAEW’s  website:  

24.3 If you would like to talk to us about how we can improve our service to you, or if you are  unhappy with the service you are receiving, please let us know by contacting the Head of  Legal Practice stated in Key Facts. We will consider carefully any complaint that you may  make about our probate services as soon as we receive it and will do all we can to resolve the  issue. We will acknowledge your complaint within five business days of its receipt and  endeavour to deal with it within 8 weeks. Any complaint should be submitted to us by letter. 

24.4 If we do not deal with it within this timescale or you are unhappy with our response you may  of course take the matter up with our professional and the Legal Ombudsman. Complaints to  the Legal Ombudsman should be made within six years of the act or omission or within three  years of you becoming aware of the issue, and in either case within six months of our written  response to your complaint to us. The contact details for the Legal Ombudsman are: 

Letter: Legal Ombudsman, PO Box 6806, Wolverhampton, WV1 9WJ 


Telephone: 0300 555 0333 

24.5 The firm’s authorised individual for legal services is Jonathan Weinstein. If for any reason he is unable to run the legal practice, we have made internal arrangements to ensure continuity of the practice. In this situation, another partner at Landau Morley LLP will make contact with you as soon as it is practical, to deal with matters in the interim and to arrange transition of legal services to an appropriately authorised / licensed third party professional.

Schedule 1.01a 

Data processor – additional information 

1.1 This schedule accompanies the Standard Terms of Business and details supplementary  information which, in accordance with applicable data protection legislation, must be included  in a written contract if the firm is acting as a data processor. 

Subject matter of the processing 

2.1 The subject matter of the processing are the services to be provided, as set out in this  engagement letter. 

Duration of the processing/retention of records 

3.1 the duration of the processing will be as set out in Keys Facts and we destroy client files at  least six years after we finish advising you but reserve the right to retain files longer in  appropriate cases or where the law requires. 

Nature and purposes of the processing 

4.1 The nature and purpose of the data processing is as set out in Key Facts

Types of personal data to be processed (for example, names, addresses, dates of birth) 

5.1 Personal data. As set out in Key Facts

5.2 (Special personal data: As set out in Key Facts

Categories of data subjects (those to whom the client data relates, e.g. client employees,  client customers) 

6.1 Categories of data subjects. As set out in Key Facts

Obligations and rights of the client (as data controller) 

7.1 Your obligations and rights are set out in this engagement letter 

8.1 If you need to contact us about any data protection issue please contact the person detailed in  Key Facts.


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