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This note sets out the terms on which BKL Tax ("we") offer
taxation consultancy advice to other professionals ("you").

Fixed fees
Our preferred method of working is to agree with you in advance a fixed fee for each particular piece of work as well as a delivery date for that work. This fee (and the delivery date) assumes that we will be given on a reasonably timely basis any information we may need to complete the project within a reasonable timescale. Where this is not forthcoming we may seek additional payment for any additional work arising. Where the scope of the project is extended or supplementary questions are raised arising from our work we will quote for any additional work required.

Ongoing tasks
Where we are instructed to undertake work without having quoted a fixed fee in advance or where it is not practicable or appropriate to agree a fixed fee - as for example where the scope of the work cannot be clearly defined or may change with time - we will charge by reference to the time necessarily occupied on the work having regard to the degree of responsibility and skill involved and the level of staff involved. Our current hourly rates are available on request.

Billing
Unless, exceptionally, we have explicitly agreed in writing to act directly for your client on a referral basis, our contractual relationship will be with you, the instructing professional, to whom all fee notes will be rendered. We generally render fee notes monthly in respect of work undertaken in the month (including payments on account of fixed-fee work where appropriate). Minor disbursements (including fax, telephone and photocopy costs) will not be charged separately but a notional charge of 1.5% of the fee will be added to cover these costs. Substantial disbursements including travel costs will be charged at cost. If you so request and if the costs accrued in a month are relatively small, we may defer billing until a reasonable amount has accumulated but we would not normally render fee notes less frequently than quarterly. Payment is due within 14 days from submission of fee notes and we reserve the right to charge interest on overdue amounts at the rate from time to time specified for the purposes of the Late Payments of Commercial Debt (Interest) Act 1998.

We are always happy to give advice over the telephone, which will often be a cost-effective way of clearing up a particular point.

Charges
Telephone advice will be charged on a time basis (subject to a minimum charge of 15 minutes' time) at our published rates, which are available on request.

Limitations
Advice given by telephone will relate to the specific query raised and it is not realistic to undertake that in a short unprepared telephone discussion we will necessarily cover every possible nuance or planning point that may peripherally arise. Furthermore, in view of the risk of misunderstanding we strongly recommend that the substance of advice given over the telephone be confirmed in writing. Where this is requested at the time of the call we will prepare and send you a note summarising the discussion and advice for a fixed charge which is currently £100 + VAT. Alternatively, we will "settle" without charge your own note of the telephone discussion and advice if it is sent to us within three working days of the telephone conversation.
Where follow-up work is requested as a result of the telephone conversation it will be dealt with as detailed below.

Basis of advice
In giving advice we will adhere to the professional rules and practice guidelines of the Chartered Institute of Taxation and of the Chartered Institute of Accountants in England and Wales. Our advice is based on the facts presented to us. We will make all enquiries of you which we believe are reasonably appropriate to the matter on which we are asked to advise but we do rely upon you to disclose to us all material facts so far as they are known to you.

Money Laundering
Where in relation to any dealings with us you act or appear to act for another person the Money Laundering Regulations 2003 ("the Regulations") require us to take reasonable steps to identify that person. By signing these terms of business you confirm that
(a) you carry out relevant business for the purposes of the Regulations;
(b) if you seek advice from us in respect of a particular client you will identify that client to us having previously undertaken any client identification procedures which are required under the Regulations; and
(c) you will provide reasonable evidence of such identification on request.
You should note that like all tax advisers we may be obliged in some circumstances to make reports to the National Criminal Intelligence Service.

Non-poaching
We undertake that where we have given taxation consultancy advice in respect of a particular client of your firm we will not without your consent take instructions directly from that client either now or in the future. In return you undertake neither to offer employment or partnership to any of our employees nor to have any business dealings with them for two years after they have left our employment.

Quality of service
Our aim is to provide you with an unparalleled quality of service. If you have any cause for complaint you should in the first instance contact David Whiscombe. If this is not appropriate or if this does not resolve the matter, please contact Brian Berg. We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If we do not answer any complaint to your satisfaction, you may take up the matter with the Institute of Chartered Accountants in England & Wales.

Satisfaction guarantee
All tax consultancy work undertaken under these terms of business carries an unconditional guarantee that you will be entirely satisfied both with the quality of our advice and the charge we make for it. If you do not agree that the fee note which we send you is fair, you may within 14 days of receipt by you return it to us and simply pay us the fee which you judge to be fair.

External review
To maintain and improve standards we arrange each year for some of our files and working papers to be reviewed by an independent qualified external reviewer. To the extent necessary to carry out this external review, we may allow the reviewer access to any of our files concerning either you or your clients unless you give us instructions to the contrary. We may also disclose our files to regulatory bodies in the exercise of their powers.

E-mail
Because internet communications may be susceptible to corruption unauthorised alteration or disclosure (for which we do not accept responsibility) it may be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. It is the responsibility of the recipient to carry out a virus check on any attachments received. If e-mail is not an acceptable means of communication you should notify us in writing.

Data Protection Act 1998
We may obtain, use, process and disclose personal data about you in order that we may discharge the services agreed under this engagement letter, 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. You have a right of access, under data protection legislation, to the personal data that we hold about you. For the purposes of the Data Protection Act 1998, the Data Controller in relation to personal data supplied about you is Brian Berg.

Limitation of liability
Our aggregate maximum liability in respect of any matter on which you instruct us shall be limited to 20 times the aggregate amount of our fees invoiced to and paid by you in respect of that matter. The benefit of this clause shall extend to our partners employees and subcontractors but shall not apply to any losses which arise from fraud or dishonesty.

Delay in implementation
Tax rules change constantly. Where we are aware of imminent changes in law or practice we will draw this to your attention in any written report. However, you should be aware that the accuracy of any advice given is guaranteed only as at the date stated in the report. If a transaction is delayed or is to be repeated, or if an apparently similar transaction is to be undertaken, fresh advice should be sought.

Third parties
Our advice is provided to and for the benefit of you, the professional practice: you agree that you will not without our consent disclose it to third parties (excepting your client in relation to whom you have sought the advice from us) and we do not under any circumstances accept any liability to any third parties acting in reliance upon it. It is agreed that no third party shall acquire any right under the Contracts (Rights of Third Parties) Act 1999 or otherwise to enforce any term of this agreement.

These terms of business shall be governed by, and construed in accordance with, English law and shall remain in effect until varied by notice in writing or on the website shown below. The Courts of England shall have exclusive jurisdiction in relation to any claim, dispute or difference concerning the terms of engagement and any matter arising from it. Each party irrevocably waives any right it may have to object to an action being brought in those Courts, to claim that the action has been brought in an inconvenient forum, or to claim that those Courts do not have jurisdiction.

Current charge-out rates are available on request.

	This schedule forms part of and should be read in conjunction with our terms of business above
	Charges are exclusive of VAT and specific disbursements
	Travelling time to meetings out of the office is charged at 50% of the quoted rates