Terms and Conditions

Karen Butler T/A
Tax Return Online Services Limited

Terms and Conditions

The following terms and conditions of business apply with effect from 1st May 2007

    In these conditions:
    The’Firm’ means Tax Return Online Services Limited
    The ‘Client’ means the person, firm or company purchasing services from the Firm
    The ‘Company’ the company or individual purchasing services from the Firm
    The Firm contracts on the basis of these conditions only and acceptance by the Firm of any instructions from the Client shall be upon such conditions and shall override any other terms and conditions stipulated or incorporated by the Client in its instructions or in any negotiations save as shall have been expressively agreed in writing by the Firm. No variations or representation will be binding on the Firm unless confirmed in writing by director of the Firm.
    a. The Firm will carry out instructions received from the client in accordance with the agreement made with the Client subject to limitations of the law and the regulations of the professional bodies by which the Firm may be governed. In event of the Firm for any reason wishing to decline to act on or in any matter, the Firm will advise the Client accordingly and the Firm will be under no obligation to act further in the matter concerned and will have no responsibility for any loss arising out of the failure to take the action or carry out the task required.
    b. Where the Firm has set out a time limit for the provision of information by the Client no responsibility shall fall on the Firm in respect of any consequence of the late completion of a task or tasks in event of the required information in total or in part being supplied outside such time limit and has been set by the Firm.
    c. The Firm will not divulge to any person not being a person or body having statutory power to request any information in respect of the Client without the authority of the Client with the exception that information may be passed to members of the staff of the Firm or persons working in association of the Firm, for the purposes of carrying out instructions on behalf of the Client. In addition the Firm may divulge such information as is required to persons instructed by the Firm for the purposes of:-
    1) the collection of fees and other charges due to the Firm and
    2) conducting a peer review of our files for quality control purposes
    d. The Firm will carry out the instructions of Clients at the earliest practical date but reserves the right not to carry out any further work at any time when a Client has an unpaid account with the firm.
    e. The Firm will provide its professional services with reasonable care and skill. however, it will not be responsible for any losses, penalties, surcharges, interest or additional tax liabilities arising from the supply by the Client, or others of incorrect or incomplete information or the Client’s, or others’, failure to supply any appropriate information, or the Client’s failure to act on the Firm’s advice or respond promptly to communication from it or the tax authorities.
    f. The advice given to Clients by the Firm is for their sole use and does not constitute advice to any third party to whom the Client may communicate it.
    a. During the course of the Firm’s work it will collect information from the Client and others acting on the Clients behalf and will return any original documents to the Client following the preparation of the Client’s accounts and returns.
    b. The Firm will take reasonable care of all books, records and property of the Client in its possession but will not be responsible for any loss or damage thereto insofar as such loss is not caused by the negligence or direct action of the Firm or its staff. It is agreed and understood that the Firm may take a lien over any property held in the event of the Client being indebted to the Firm at any time.
    c. whilst certain documents may legally belong to the Client, the Firm intends to destroy correspondence and other papers that it stores which are more than seven years old, other than documents which it considers to be of continuing significance. If the Client requires retention of any document they must notify the Firm of that fact in writing.
  5. FEES.
    a. Basis of charge
    • The charges raised by the Firm are based on time spent having regard to the level of skill, knowledge, urgency and other factors from time to time giving rise to the basis of the Firms charges
    • Where the fee is based on an hourly rate charge rather then a FIXED FEE, which is the Firms’ usual practice, then, in the event of a Client requiring a detailed narrative or breakdown of any charge, this will be supplied on request.
    b. Payment
    • Payment of the Firms charges (together with any taxes or other statutory charge, such as Vat) is due within 14 days from the date of the Firm’s invoice
    • In the event of an invoice remaining unpaid for a period in excess of thirty days from the date of the invoice, such interest forming part of the balance then due to the Firm being the account rate of 2% per month, calculated from the date if issue of the invoice, such interest forming part of the balance then due to the Firm being the amount forming the basis on which future calculations of interest to be added will be made. The charge in respect of interest will continue up to and including the day prior to the receipt by the Firm of settlement of the account. In addition a late payment fee of £45 + VAT may be charged or in the event of the debt being passed on to the debt collection agency all fees will be charged to the Client.
    • On the event of the Firm waiving the right to charge interest on any outstanding account, this shall be regarded as an indulgence by the Firm and shall not prevent or be prejudicial to the Firm raising a charge for interest of any subsequent account.
    • It is a condition of the Firm accepting instructions to carry out work that the minimum charge to be raised for services provided by Karen Butler T/A Tax Return Online Services Limited during the period ending eighteen months from the date of signing the initial letter of engagement will be 25% of the agreed first year’s fee exclusive of Vat and other taxes and that in the event of time based costs being less than this amount that 25% will be payable regardless. In the event of the Firm ceasing to act, for any reason, for the Client a charge will be raised for fees due to the date on the time costs outstanding at that date or the minimum charge as stated herein.
    • In the case of the Client being a Limited Liability Company, the Board of Directors, both jointly and severally, or sole Director as the case may be, of the said Company for the time being at the date on which instructions are given, do warrant that in the event of the said Company not meeting the charges of the Firm on demand, in accordance with this agreement, the liability of the said Company will in all respects in the terms of this agreement be agreed and accepted as the liability if the Directors or Director being in the office at the time instructions were accepted, without prejudice to the Firm’s right of action against the Company.
    c. Aborted Returns/Accounts
    • There will be a fee for the work done on any aborted returns or accounts, the fee will be charged on an hourly rate for the work completed up to the time of the aborted return.
    a. The Client will, at all times, give to the best of their knowledge and belief answers to questions raised by the Firm which shall be truthful and complete in every respect.
    b. The Client warrants that any records, information or other details supplied to the Firm are a true and complete record insofar as is possible of the matter concerned and that any known errors or omissions will be brought to the immediate attention of the Firm.
    a. You understand that I will not be carrying out an audit and accordingly will not verify the assets and liabilities of the business, not the items of expenditure and income. To carry out an audit would require additional work to comply with Auditing Standards so that I could report on the truth and fairness of the accounts.
    b. I would emphasise that we cannot undertake to discover any shortcomings in in your systems or any irregularities on the part of your employees, although I will advise you of any such circumstances that I encounter in preparing your accounts.
    c. To ensure that anyone reading the financial statements is aware that we have not carried out an audit we will annex to the financial statements a short report. This report must remain attached to the accounts shown to other parties.
    d. Accounts need to be completed prior to submission of the self-assessment tax return. Failure to submit the return on time will result in penalties and is likely to result in interest and surcharges. In order to avoid this, we must have your accounting records by 31 July following the end of the tax year, and queries raised to those accounting records must be answered promptly, otherwise we cannot guarantee the completion of the accounts to ensure the tax returns, timely submission.
    a. To enable the Firm to carry out the work on the Client’s behalf, the Client is required to ensure that:
    For all Clients
    • a full disclosure is made to the firm of all sources of income, charges, allowances and capital transactions and to provide full information necessary for dealing with the individual Client’s or Company’s affairs. The Firm will rely on the information and documents being true and correct and complete and will not audit the information or those documents;
    • they will respond quickly and fully to the Firms request for information and to other communications from the firm;
    • permission is granted for the Firm to approach such third parties as may be appropriate for information that the Firm considers necessary to deal with the Clients affairs and undertake to authorise such third parties to communicate directly with the Firm.
    • Individual Clients provide the Firm with information in sufficient time for the Individual Client’s tax return to be completed and submitted by the due date of 31 January following the end of the tax year, and in order to meet this date the Client will be required to provide the Firm with all the relevant information by all details required for the preparation of Clients tax returns are forwarded to the Firm as soon as possible after 5 April each year and by 30 November at the latest. If the information is received after this date, the Firm cannot accept responsibility for any penalties or surcharges charges by H M Revenue & Customs.
    • in the case of limited companies, they provide the firm with information in sufficient time for the corporation tax self assessment returns to be completed and submitted by the due date that is usually 12 months following the end of the accounting period. In order to do this, the Firm need to receive all relevant information within 4 months following the end of the accounting period. If the information received is received after that date then the Firm cannot accept responsibility for any penalties or surcharges charged by H M Revenue & Customs
    • the Client will forward to the Firm, on receipt, copies of all H M Revenue & Customs statements of account, notices of assessments,, letters and other communications received from H M Revenue & Customs to enable the Firm to deal with then as required within the statutory limits:
    • the Client will keep the Firm informed of any significant changes in the Client’s circumstances if they are likely to affect the Client’s tax position.
    b. The Firm will undertake all correspondence with H M Revenue & Customs on the Client’s behalf, however, the Client is required to send to the Firm any forms or correspondence received from H M Revenue & Customs as soon as received. In particular Clients are required to ensure that no payments are made to H M Revenue & Customs without the Firm’s approval that the demands are correct. However if the Inland Revenue chose your return for an enquiry this work may need to be the subject if a separate assignment in which case I will seek further instructions from you.
    c. Individual Clients are legally responsible for making correct returns by the due date and for the payment of the tax on time. H M Revenue & Customs has the power to charge penalties and interest and surcharges if there is a delay in submitting after 31 January following the end of the tax year, or if any payments are made after the respective due dates.
    d. H M Revenue & Customs audit a number of tax returns each year, many of these audits are the result of a random selection. Assistance in respect of such an enquiry beyond the answering of straightforward queries regarding entries on the tax return in additional work and will result in separate charges. The Firm will keep the Client fully informed before undertaking any extra work in
    e. The Client authorises the Firm to file the tax return of such an enquiry.
    Additional for Limited Companies
    f. On completion of its computation the Firm will forward to the Client the Corporation tax self assessment return and supporting schedules for their approval and signature. Once the return has been approved and signed by the Client and return to the Firm, it will be submitted to H M Revenue & Customs. The Client understands that the filing of the return creates a legal charge without further action by H M Revenue & Customs. The Client authorises the Firm to file the return electronically.
    g. The Firm will advise the Client of the corporation tax payments that are due, and the due date of the payment.
    h. The Firm will advise as to claims and elections relevant to the self assessment tax return from the information supplied by the Client and, where instructed by the Client will make such claims and elections in the form and manner required by HM Revenue & Customs.
    i. The Firm will agree with H M Revenue & Customs the liability to corporation tax should the corporation tax self assessment return be challenged.
    j. There are strict time limits and penalties relating to the above. In order to avoid these penalties the Firm will produce statutory accounts within the required period provided that all the Clients’ records are complete and presented to the Firm within four months of the year end and all subsequent queries are promptly and satisfactory answered
    k. The Firm will be responsible for the preparation , using the information provided by the Client of form CT61 regarding payments made by the Company with deduction of tax. The form CT61 will be sent to the Client for approval and signature before submission to H M Revenue & Customs. The Firm will advise the Client of the amounts of income tax that are due, and the due date for payment. The Client must therefore inform the Firm immediately if the Company pays, of receives any interest, or makes any other payment, or transfers any asset, to any shareholder.
    l. Where the Company makes a loan to a participator, such as a shareholder, tax is payable . The Firm can only be responsible for advising the Client of the tax payable if the Client notifies the Firm of details of such loans.
    m. The Client is legally responsible for making correct returns and payments of tax on time
    a. As required by The Companies Act 1985 (the Act), Directors of Limited Companies must prepare accounts for each financial year which give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing those accounts, they are required to:
    • select suitable accounting policies and than apply them consistently
    • make judgements and estimations that are reasonable and prudent; and
    • prepare the accounts on the going concern basis unless it is appropriate to presume that the Company will continue in business.
    b. They are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Company and at any time the financial position of the Company and to enable them to ensure that the accounts comply with the Act. They are also responsible for safeguarding the assets of the Company and hence taking reasonable steps for the prevention of fraud and other irregularities.
    c. They are responsible for determining whether, in respect of the year, the Company meets the conditions for exemption from an audit set out in section 249A(1) of the Act namely that:
    • it qualifies as a small company in relation to that year for the purpose if section 247;
    • its turnover that year is not more than £5,600,000: and
    • its balance sheet total is nor more than £2.8 million
    d. They are responsible for determining whether, in respect of the year, the exemption is not available for any of the reasons set out in section 249B(1) of the Act: namely that at no time during the year was the company:
    • a public company
    • a banking or insurance company
    • an authorised person or an appointed representative under the Financial Services Act 2000
    • a special register body as defined in section 117(1) of the Trade Union and Labour Relations (Consolidation) Act 1992 or an employers’ association as defined in section 122 of that Act:
    • a member of a group that exceeded the group exemption limits: or
    • a member of an ineligible group.
    e. The exemption is available only if they, as directors, sign a declaration on the Balance sheet stating that
    • for the year in question, the company is eligible to take advantage of the audit exemptions;
    • that no member or members holding more that 10% of the issued share capital have requested an audit under S249(b) of the Act; and
    • they acknowledge ‘their obligations to keep proper accounting records and to prepare accounts which give a true and fair view of the state of the company’s affairs and of its profit or loss for the period
    f. As the company is totally exempt form audit, the Firm has no statutory responsibilities to the Company at all. The Firm’s only responsibilities arise from those specifically agreed upon between the Firm and the Client in respect of other professional services.
    g. The Firm does not have any responsibility to report whether any shareholder of the Company has notified the Company that he or she requires an audit. consequently the Firm has no responsibility to carry out any work in respect of this matter.
    h. Should the Firm’s work indicate that the Company is not entitled to exemption from an audit of the accounts, then the Firm will inform the Client of this. In these circumstances, if appropriate, the Firm will discuss with the Client the need to appoint an auditor.
    i. The Firm’s work will not be an audit of the accounts in accordance with Auditing Standards. Accordingly, the Firm will not obtain any evidence relating to entries in the accounting records or to the disclosures in the accounts. Nor will the Firm make any assessment if the estimates and judgements made by the Client in the preparation of the accounts. Consequently the Firm’s work will not provide any assurance that the accounting records or the accounts are free from material misstatement, whether caused by fraud or other irregularities or error. In addition, the Firm has no responsibility to determine whether the Client has maintained proper accounting records in accordance with section 221 of the Act and the Firm will not address this point unless the Client specifically request the Firm in writing to do so.
    j. Since the Firm will not carry out an audit, nor will confirm in any way the accuracy or reasonableness of the accounting records maintained by the Company, the Firm will be unable to provide any assurance as to whether the accounts that are prepared from those present a true and fair view.
    k. As part of the Firms’ normal procedures when preparing the accounts, the Firm will attach an accountants report to them. This report will state that they have been prepared from the books and records of the Company and from the information supplied by the directors. This report should not be filed with the accounts at Companies House
    l. The Firm has a professional duty to prepare accounts that conform to generally accepted accounting principles. Furthermore, directors have a duty to prepare accounts that comply with the Companies Act 1985 and applicable accounting do not conform to accepted standards. Where the Firm identifies that the accounts do not conform to accepted accounting principles or if the accounting policies adopted are not immediately apparent, this will be made clear in the Firm’s report, if it is not clear in the accounts.
    m. As part of the Firm’s normal procedures it may request the Client to provide written confirmation of any information or explanations given to the Firm orally during the course of its work.
    A private company is required to file its accounts at Companies House within 10 months of the year end, or the company will be liable to a fine if it fails to do so. In order to avoid this the Firm will produce statutory accounts, suitable for filing, within the required period, provided all the Client’s records are complete and presented to the Firm within four months of the year end, and all subsequent queries are promptly and satisfactorily answered.
    a. Should a Client require the Firm to deal with the Company’s PAYE, the Firm will require from the Client the following information:
    • Personal details of all employees (i.e., name , NI number, home address, etc)
    • all P45’s received by the Client;
    • notification if any casual labour is taken on, when the Client required to operate P46 procedures. The completed P46 form should be passed to the Firm for processing.
    • notification within 2 week of any employee who is sick for four or more calendar days, including weekends, bank holidays etc. This will enable the Firm to operate statutory sick pay for the Client.
    • notification of any employee who becomes pregnant. This will enable the Firm to operate statutory maternity pay for the Client.
    • details of any money or benefits made available to employees by the Client or by a third party through the Company;
    • hours worked, rates of pay, bonuses etc;
    • notification of employees engaged by the Client or leaving the Clients employee
    • any notices of coding received by the Client.
    b. The end of year payroll returns must be received by H M Revenue & Customs by 19 May following the end of the tax year otherwise penalties will be levied. There may also be interest payable if the final tax and National Insurance payment, due by 19 April following the end of the tax year, is late. The Firm cannot guarantee to have the returns etc completed in time to meet this deadline, unless they have the relevant information within 5 working days of the end if the tax year.
    c. Should a Client require the Firm to deal with P11D forms then to ensure these forms are correctly prepared the Firm will require details of all benefits or perks or reimbursed expenses received by the directors/higher paid employees. (Note a higher paid employee is someone who received, [at the current level] 8500pa including the taxable value of the benefits, perks and reimbursed expenses.
    d. There are penalties for the late submission of forms P11D. In order to avoid these, Client must ensure that the Firm receives complete and accurate details of all benefits and expenses for the tax year (NB not accounts year) within 14 days of the end of the end of the tax year.
    CIS Subcontractors
    e. Should the Client require the Firm will require the following information from the Client:
    • written confirmation that the Client has inspected the registration card (CIS 4) or tax certificate (CIS 5 or 6) or equivalent predecessor documentation (i.e. SC60 or 714 certificates) for each sub-contractors; and
    • details of own materials used.
    Should the Client be registered for VAT and require the Firm to deal with VAT returns then the Firm will endeavour to meet the relevant deadlines if the Firm receives all the company’s VAT records within 14 days of the end of the VAT return period, however, the Firm cannot be held responsible for any penalties or default surcharges arising from late submission of VAT returns. The Client will be required to undertake that the Client of the Client’s staff will ensure that:
    • All relevant VAT records are forwarded to the Firm within 14 days of the end of the VAT period
    • Valid VAT invoices are received for all payments where VAT is being reclaimed
    • The VAT rating of supplies correctly dealt with i.e. between positive and zero, and exemption supplies
    • The Firm is notified in writing of any positive-rated own consumption
    • Any input VAT on non-business expenditure is clearly marked with supporting invoices
    • The Firm is notified each quarter of any payments to or from for the benefit of directors or staff for fuel used for private mileage, together with the business mileage for each person for each quarter.
    • All supplies made by the business are shown in the records made available to the Firm.
    a. Should the Client be registered VAT and NOT require the Firm to deal with VAT returns then the Client or the Client’s staff will be responsible for completing and submitting VAT returns. The Firm will not be responsible for checking the VAT treatment of supplies made i.e. between positive and zero rates, and exempt supplies unless specifically requested in writing to make a detailed review. The Firm will ensure that the sales figure in the Clients accounts is reconciled to the Clients VAT returns submitted provide the Client.
    • provides the Firm with copies of all returns submitted; or if the Client does not have access to photocopying facilities,
    • completes the Firm’s VAT return form which the Firm will let the Client have on request.
    • similarly, the Firm will not specifically check the deductibility of input VAT and the validity of supporting invoices unless specifically requested in writing carry out a details review
    b. Should the Client, at the time of engagement, according to the engagement letter, not be registered for VAT, the Firm will ensure that the Client does not register late for VAT provided that:
    • the Client notifies the Firm in writing within 14 days of the end of the month of the total value of the sales including capital goods, that the Client has made in that month; and
    • the Client notifies the Firm immediately in writing of the value of the taxable supplies that the Client will make in the next 30 days will exceed the annual registration limit then in force.
    As part of the Firm’s on going commitment to providing a quality service, its files are periodically subject to independent quality review. The Firms’ reviewers are highly experienced and professional people and are, of course, bound by the same requirements of confidentiality as the Firm’s principle staff.
    a. Although the Firm is not authorised by the Financial Services Authority to conduct Investment Business, it is licensed by the ACCA to provide certain limited investment services where these are complimentary to, arise out of, the professional services that the Firm is providing to the Client.
    b. In particular, it may:
    • Advise the Client on investment generally, but not recommend a particular investment or type of investment.
    • refer the Client to an independent firm authorised by the FSA, assist the Client and the IFA during the course of any advise given by that party and comment on, or explain, the advice received (but not make alternative recommendations). The IFA will issue the Client 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 Market Acts 2000. The Firm may receive commission for such introduction, in which case the Client will be fully informed of the expected size and nature of such commission at the time of introduction.
    • assist the Client in making arrangements for transactions in investments in certain circumstances.
    • advise and assist the Client in transactions concerning shares or other securities not quoted on a recognised exchange: and
    • manage investments or act trustee (or donee of a power of attorney) where decisions to invest are taken on the advise of an authorised person.
    c. The Firm 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 valuation and methods:
    • arrange any agreements in connection with the issue, sale or transfer of the Company’s shares or other securities.
    • arrange the issue of new shares; and
    • act as the addressee to receive confirmation of acceptance of offer documents etc.
    a. The Firm may, from time to time , hold money on the Clients 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 the full funds dealt with, in accordance with the Clients’ Money Rules of the Association of Chartered Certified Accountants.
    b. In order to avoid an excessive amount of administration, interest will only be paid To the Client where the amount of interest that would be earned on the balances held on the Client’s behalf in any calendar year exceeds £25. Any such interest would be calculated using the prevailing rate applied by Barclays Bank Plc for small deposits subject to the minimum period of notice for withdrawals. Subject to any tax legislation, interest will be paid gross. If the total sum of money held on the Clients behalf exceeds £10,000 for a period of 30 days, or such sum is likely to be held for more than 30 days. Then the money will be separate interest-bearing Client bank account designated to the Client. All interest earned on such money will be paid to the Client. Subject to any tax legislation, interest will be paid gross.
    a. If at any time the Client would like to discuss with the Firm how its service could be improved, of if the Client is dissatisfied with the service the Client is receiving, please inform the Firm by telephoning me.
    b. The Firm undertakes to look into any complaint carefully and promptly and to do It can to explain the position to the Client. If the Client feels that the Firm has given the Client a less than satisfactory service, the Firm undertakes to do everything reasonable to address the Clients concerns. If the Client is still not satisfied, the Client may of course take up matters with the Association of Chartered Accountants.
    This contract is governed by, and constructed in accordance with English law. To The Courts of England will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this contract 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 appropriate forum, or to claim that those courts to not have jurisdiction.
    a. Internet communications are capable of data corruption and therefore the Firm accept any responsibility for changes made to such communications after their dispatch. It may therefore be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. The Firm does not accept responsibility for any errors or problems that may arise through the use of internet communications and all risks connected with sending commercially sensitive information relating to the Clients business are borne by the Client. If the Client does not agree to accept the risk, the Client should notify the Firm in writing that e-mail is not acceptable means of communication.
    b. It is the responsibility of the recipient to carry out a virus check in any attachments received.
    a. The Firm may obtain, use, process and disclose personal data about the Client in order that it may discharge the service agreed under the engagement letter, and for other related purposes including updating and enhancing client records, analysis for management purposes and statutory returns, crime prevention and legal regulatory compliance. The Client has a right of access, under data protection legislation, to the personal data that the Firm holds about the Client. For the purposes of the Data Protection Act 1998, the Data Controller is relation to personal data supplied about the Client is myself.
    b. Sections 11 and 12 of the Data Protections Act 1998 place express obligations on the Client, as Data Controller, where the Firm, as a data processor, undertakes the processing of personal data on the Clients behalf. The Firm therefore confirms that it will, at all times, comply with the requirements of the Data Protection Act 1998 when processing data on the Clients behalf. In particular, the Firm confirms that it has adequate security measures in place and that it will comply with any obligations equivalent to those placed on the Client as data controller.
    Persons who are not party to the agreement between the Firm and the Client shall have no rights under the Contracts (Rights of Third Parties)Act 1999 to enforce any term of such agreement. This clause does not affect any right or remedy of any person which exists or is available otherwise than pursuant to the Act.
    a. In accordance with the proceeds of Crime Act 2002 and the Money Laundering Regulations 2003 the Client agrees to waive their rights to confidentially to the extent to any report made, document provided or information disclosed to the Serious Organised Crime Agency (SOCA)
    b. The Firm is required to report directly to SOCA without prior reference to the Client or their representatives if, during the course of undertaking any assignment, the person undertaking the role of Money Laundering Nominated Officer becomes suspicious of money laundering
    The Firm will bear no liability for loss, damage or delay however so arising caused in circumstances outside its control (of whatsoever kind).
    If any provision of these Conditions is held by any court or competent authority as invalid or unenforceable in whole or in part the validity of the remainder of these Conditions and of the remainder of the provisions in question shall not be affected thereby

Refund Policy

For online payments taken via the Invoice Payment page, no refunds can be given as payment is only taken after my service has been provided.