The Terms & Conditions set forth herein govern the use of the Grieve & Lombard lead-generating website. These terms are construed in accordance with the laws of England and Wales, and users consent to the exclusive jurisdiction of the courts of England and Wales for any disputes arising from or related to the use of this website. Users acknowledge that this website is intended for use primarily by individuals seeking accounting, tax, and strategic management services within the UK and cross-border markets

1.2 Client identification and verification

In compliance with UK anti-money laundering legislation, Grieve & Lombard is committed to maintaining the highest standards of client identification and verification. Except under exceptional circumstances, our professional services will commence only once we have fulfilled these legal requirements. We may request, retain, and verify necessary information and documentation from you to satisfy these purposes. This process may include, but is not limited to, making inquiries of appropriate databases and utilizing ID verification software to confirm the identity of our clients.”

1.3 Client money

Grieve & Lombard adheres to the ACCA client money rules, ensuring that any funds held on behalf of our clients are kept in a dedicated client bank account, separate from the firm’s own funds. This account is managed in strict compliance with the ACCA regulations, safeguarding client assets and maintaining the integrity of financial transactions. We commit to handling all client funds with the utmost care, upholding the trust placed in us as a professional services firm.

1.4 Commissions and other benefits

In the course of providing our services, Grieve & Lombard may receive commissions or other benefits for introductions to other professionals or for transactions we arrange for you. In such instances, we will provide you with a written notification detailing the amount, terms of payment, and receipt of any such commissions or benefits. The same principles apply when payments are made, or transactions are arranged by a person or business connected with our firm. The fees that you would otherwise pay will not be reduced by the amount of the commissions or benefits received. When we choose to reduce the fees, we would otherwise charge by the amount of commission retained, we will apply the HMRC concession, allowing VAT to be calculated on the net fee after the deduction of the commission.

1.5 Complaints

We are committed to providing you with a high-quality service that is both efficient and effective. However, please get in touch with Lester Lombard if there is any cause for complaint about any aspect of our service. [Where your complaint relates to that person, you should instead please contact Andrew Grieve (andrew@grievelombard.com). We agree to investigate any complaint carefully and promptly and do everything reasonable to try and resolve it. If you are still unsatisfied, you can refer your complaint to our professional body, ACCA.

Grieve & Lombard is dedicated to delivering a high-quality service that is both efficient and effective. If you have any concerns about any aspect of our service, please contact Lester Lombard directly. If your complaint pertains to this individual, you should instead reach out to Andrew Grieve at andrew@grievelombard.com. We commit to investigating any complaint thoroughly and promptly, and we will do everything reasonable to resolve it. If you remain dissatisfied, you may refer your complaint to our professional body, the ACCA.

1.6 Confidentiality

All communications between Grieve & Lombard and our clients are held in strict confidence. We are committed to taking all reasonable steps to protect your information and will not disclose it except where required by law or as detailed in our privacy notice. This commitment to confidentiality extends to any information you authorize us to disclose on your behalf and remains in place during and after the term of our engagement. Occasionally, we may need to subcontract work on your affairs to other tax or accounting professionals; rest assured, these subcontractors are also bound by our stringent client confidentiality and security terms.

1.7 Conflicts of interest

Grieve & Lombard is committed to acting in the best interests of our clients and upholding the highest ethical standards. Should a conflict of interest arise in our relationship with you or between you and another client, we will take all necessary steps to implement appropriate safeguards to protect your interests. If we determine that a conflict cannot be managed in a way that adequately protects your interests, we will unfortunately be unable to continue providing services. In such an event, we will inform you promptly. We reserve the right to serve other clients, provided that their interests do not conflict with or are averse to yours, and subject to our strict confidentiality obligations.

1.8 Data protection

Grieve & Lombard will process personal data in accordance with the privacy notice provided to you. We are dedicated to safeguarding your personal data and ensuring compliance with data protection laws. Our privacy notice outlines the measures we take to protect your data and your rights as a data subject.

1.9 Disengagement

Should either Grieve & Lombard or the client wish to terminate the engagement, a disengagement letter will be issued to clarify the responsibilities and conclude the professional relationship. If there has been no communication between Grieve & Lombard and the client for a period of 12 consecutive months or more, a disengagement letter may be sent to the client’s last known address, after which we may cease to act. Following termination, Grieve & Lombard reserves the right to destroy any client documents that cannot be returned after six months, unless other laws or regulations stipulate otherwise.”

This revision ensures that the terms of disengagement are clearly communicated and understood, providing a structured approach to the termination of services

1.10 Electronic and other communication

As per our initial agreement, Grieve & Lombard will communicate with you and any required third parties through email or other electronic means, as detailed in our covering letter and privacy notice. The recipient is responsible for virus-checking emails and any attachments. While electronic communication presents risks such as non-receipt, delayed receipt, inadvertent misdirection, or interception by third parties, we employ virus-scanning software to mitigate the risk of viruses and similar damaging items transmitted through emails or electronic storage devices. However, we cannot be held responsible for damage or loss caused by viruses, nor for communications that are corrupted or altered after dispatch. We also cannot accept liability for problems or accidental errors related to electronic communication, especially concerning commercially sensitive material. These risks are inherent in electronic communication and must be accepted in exchange for greater efficiency and lower costs. If you prefer not to accept these risks, please inform us, and we will communicate via hard copy, except where electronic submission is mandatory. Communications sent through the post or DX system are deemed to arrive at your postal address two working days after the day the document was sent. When accessing information held electronically by HMRC, we will only access records reasonably required to carry out the contract. It is your responsibility to keep us updated with accurate contact details at all times to ensure that communications and papers are sent to the correct address.

1.11 Fees and payment terms

Our fees are reflective of the time spent on your affairs, the level of skill and responsibility required, the importance and value of the advice provided, and the associated level of risk. While we may offer an estimate for specific work, such estimates are not contractually binding unless explicitly stated. For certain services, we may agree upon a fixed fee or provide a range of fees for a particular assignment. However, fixed fees are subject to review annually and may be adjusted in light of unforeseen circumstances, with your agreement sought for any significant changes.

In instances where you may be entitled to assistance with your professional fees, such as during an investigation into your tax affairs by HMRC, it is your responsibility to inform us of any insurance coverage you have that may contribute towards our fees. Regardless of insurance contributions, you remain liable for the payment of our fees in full.

Our billing cycle may be monthly, quarterly, semi-annually, or annually, with invoices due upon presentation. Payment terms are within ten days of invoice issuance or by the end of the following month for invoices issued after the 20th of the month, unless alternative arrangements have been agreed upon. Our fees are exclusive of VAT, where applicable, and any disbursements or expenses incurred on your behalf will be itemized on our invoices where appropriate.

Unless otherwise agreed, our fees do not include the costs of any third-party, counsel, or other professional fees. It is standard practice to issue payment applications for continuous or recurring work, with the same payment terms as invoiced fees. A VAT invoice will be issued upon receipt of your payment.

We encourage clients to pay by monthly direct debit, and we may periodically adjust the monthly payment to reflect actual billings. You authorize us to settle our agreed fees from any funds held on your behalf in the client account.

Where this contract exists between a business purchaser and us, we reserve the right to charge interest on late-paid invoices at the rate of 8% above the Bank of England base rate 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.

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.

On termination of the engagement, you may appoint a new adviser. Where a new adviser requests professional clearance and handover information, we reserve the right to charge you a reasonable fee for the provision of handover information.

1.12 Implementation

Grieve & Lombard will provide assistance in implementing the advice given only when such assistance is specifically requested and agreed upon in writing. This ensures that any actions taken are in line with your expectations and our mutual understanding of the scope of services.

1.13 Intellectual property rights

Grieve & Lombard retains all copyright in any documents prepared by us during the course of carrying out the engagement, except where the law specifically provides otherwise. This includes, but is not limited to, reports, analyses, performance metrics, and strategic recommendations. Our ownership of these materials serves to protect the intellectual effort and expertise invested in their creation and ensures that such materials are used in a manner consistent with the purposes for which they were commissioned.

1.14 Interpretation

If any provision of this engagement or engagement letter, schedules of services, or standard terms and conditions is held to be void or unenforceable, that provision shall be deemed severable from this contract and shall not affect the validity and enforceability of the remaining provisions. This agreement shall be interpreted as if the void or unenforceable provision had never been a part of it. In the event of a conflict between the standard terms and conditions and the engagement letter or schedules of services, the provisions in the engagement letter or schedules of services shall take precedence.

1.15 Internal disputes within a client

In the event of a dispute among parties involved in the ownership or management of a business client, it is important to note that our services are provided to the business as our client. We will not provide information or services to any individual party without the express knowledge and permission of all involved parties. Unless a different arrangement is agreed upon by all parties, we will continue to direct all communications to the usual place of business for the directors’ attention. If we receive conflicting advice, information, or instructions from different directors, we will refer the matter back to the board of directors and will take no further action until the board reaches a consensus on the matter.

1.16 Investment advice (including insurance mediation services)

Investment business is regulated under the Financial Services and Markets Act 2000.

Suppose during the provision of professional services to you that you need advice on investments, including insurance. In that case, we may have to refer you to someone authorised by the Financial Conduct Authority or licensed by a designated professional body, as we are not authorised to give such advice.

1.17 Lien

In accordance with the law and professional guidelines, Grieve & Lombard reserves 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. This right of lien allows us to retain possession of these items as security for payment of any outstanding amounts owed to us.

1.18 Limitation of liability

Grieve & Lombard will provide services with reasonable care and skill. Our liability to you is limited to losses, damages, costs, and expenses directly caused by our negligence, fraud, or wilful default.

1.18.1 Exclusion of liability for loss caused by others

We will not be liable for losses, penalties, interest, or additional tax liabilities caused by the acts or omissions of any other person, or due to the provision of incomplete, misleading, or false information to us, or if they are caused by a failure to act on our advice or a failure to provide us with relevant information. In particular, where we refer you to another firm with which you engage directly, we accept no responsibility for their work and will not be liable for any loss caused by them.

In particular, where we refer you to another firm you engage with directly, we accept no responsibility for their work. We will not be liable for any loss caused by them.

1.18.2 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.

1.18.3 Exclusion of liability relating to non-disclosure or misrepresentation

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 exclusion does not apply where such misrepresentation, withholding, or concealment is or should have been evident to us without further enquiry beyond that which would have been reasonable for us to carry out in the circumstances.

1.18.4 Indemnity for unauthorised disclosure

You agree to indemnify us and our agents against 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 usual rates for the time we spend defending it.

1.18.5 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 any other person that we have agreed with you may rely on our work. You have agreed that you will not bring any claim included within the subject of the limit against any of our directors or employees on a personal basis.”

This comprehensive revision ensures that all aspects of the limitation of liability and related clauses are clearly communicated, including the structure of liability, exclusions, indemnity, and the aggregate limit of liability. It provides a structured approach to the associated risks and responsibilities, ensuring that both parties are protected, and that liability is fair and proportionate to the circumstances.

If you require further assistance with other sections or need additional revisions, please let me know, and I’ll be happy to help.

1.19 Limitation of third-party rights

The advice and information provided by Grieve & Lombard as part of our service are intended for your sole use and are not to be communicated to any third party without our express written consent. Unless we have agreed in the engagement letter that a specified third party may rely on our work, we accept no responsibility for any advice, information, or material produced as part of our work for you that you make available to third parties. This includes any group company to whom the engagement letter is not addressed. Only a party to this agreement has the right to enforce its terms, and no rights or benefits are conferred on any third party under the Contracts (Rights of Third Parties) Act 1999.

1.20 Period of engagement and termination

Our work will commence upon receipt of your implicit or explicit acceptance of the engagement letter, unless otherwise agreed. We will not be responsible for any periods before the date of acceptance as stated in the engagement letter.

Either party may terminate this agreement by providing not less than 21 days’ written notice to the other party. However, immediate termination may occur if there is a failure to cooperate, or if misleading information is provided to us or HMRC. Termination will be without prejudice to any rights accrued prior to termination.

Upon termination, we will endeavour to agree with you on the completion of work in progress, unless required to cease work immediately for legal or regulatory reasons. In such cases, we shall not be required to carry out further work and will not be liable for any consequences arising from termination.

For one-off engagements, the agreement ceases upon completion of the specified work, with the completion date being the termination date. For recurring work, the engagement ceases on the relevant date related to the termination notice, which is either 21 days after the notice of termination or a later agreed date. Beyond the termination date, no further duties are owed, and no additional work will be undertaken.

1.21 Professional body rules

Grieve & Lombard is committed to adhering to the by-laws, regulations, and ethical guidelines of the Association of Chartered Certified Accountants (ACCA). We will accept instructions to work for you based on these standards. It is your responsibility to inform us of any errors, omissions, or inaccuracies in your returns that you become aware of after submission, enabling us to assist in making a voluntary disclosure.

You grant us the authority to correct errors made by HMRC that we become aware of. We will not engage in tax planning that violates Professional Conduct in relation to Taxation and will comply with both general anti-abuse and targeted anti-avoidance rules. We will not be liable for any loss, damage, or cost arising from our compliance with statutory or regulatory obligations. You can review these requirements at our offices or online at the ACCA’s official website 1.

The implications of our professional body membership in relation to GDPR are detailed in the privacy notice, which should be read in conjunction with these standard terms and conditions of business.

1.22 Reliance on advice

Grieve & Lombard strives to document all significant advice in writing. Oral advice is not intended to be relied upon unless it is subsequently confirmed in writing. If you receive oral advice during a meeting or a telephone conversation that you wish to rely on, you must request that this advice be provided in written form. Please note that any advice given is only valid as of the date it is provided and may be subject to change due to evolving circumstances or legislation.

1.23 Retention of papers

You are legally responsible for retaining documents and records relevant to your tax affairs. During our work, we may collect information from you and others relevant to your tax affairs. We will return any original documents to you upon request.

Upon the cessation of our services, we will discuss the access to cloud-accounting records to ensure continuity of service. This may necessitate direct engagements with software providers and separate payment for their services. Documents and records relevant to your tax affairs should be retained for the following periods:

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.

We may destroy correspondence and other papers that we store, electronically or otherwise, which are more than seven years old, including your documents if they have not been reclaimed within this period. Please inform us if you require the return of any specific document or if they need to be retained for a longer period.

You should also retain documents sent to you by us as outlined in the privacy notice, which should be read in conjunction with these terms and conditions.

1.24 The provision of services regulations 2009 (‘Services Directive’)

In compliance with our professional body rules, Grieve & Lombard maintains professional indemnity insurance. Full details about our insurer and coverage can be found at our offices or provided upon request. This ensures that our clients are protected and that we adhere to the highest standards of professional conduct and responsibility.

Terms & Conditions

Contents

1. Standard terms and conditions of business

1.1 Applicable Law