HARDWICK & MORRIS LLP GENERAL TERMS OF BUSINESS
1. INTRODUCTION
1.1 These General Terms of Business apply to the supply of services by the LLP to a client detailed in the attached Engagement Letter. By instructing or continuing to instruct the LLP you are deemed to have accepted these General Terms of Business.
1.2 The LLP is a limited liability partnership incorporated under the Limited Liability Partnerships Act 2000 with company number OC347940. It is a legal entity with its own legal personality, separate from that of its members (partners) and employees.
1.3 The members and employees of the LLP do not assume legal liability or personal responsibility for the Services. Such responsibility and liability is only assumed by the LLP as a limited liability partnership subject to the provisions of this Services Agreement.
1.4 The definitions section below contains explanations of particular terms used in these General Terms of Business.
1.5 Each clause or term of these General Terms of Business constitutes a separate and independent provision. If any of the provisions is judged by any court or authority of competent jurisdiction to be void or unenforceable, the remaining provisions shall continue in full force and effect.
1.6 These General Terms of Business and the Engagement Letter (including the schedules) and any additional terms which may supplement them and expressly agreed between the LLP and you from time to time (“Additional Terms”) constitute a Services Agreement made between the LLP and you. The Services Agreement sets out the entire agreement and understanding between the LLP and you in connection with the Services and supersedes any prior agreements, understandings, arrangements, statements, or representations relating to the Services. In the event of any inconsistency between the Engagement Letter and any other elements of the Services Agreement, the Engagement Letter shall prevail. In the event of any inconsistency between these General Terms of Business and Additional Terms that may apply, the Additional Terms shall prevail.
2. CLIENT IDENTIFICATION
2.1 As with other professional services firms, we are required to identify our clients for the purposes of the UK anti-money laundering legislation. We may request from you, and retain, such information and documentation as we require for these purposes and/or make searches of appropriate databases. If we are not able to obtain satisfactory evidence of your identity, we will not be able to proceed with the engagement.
2.2 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 a high value cash payments of €10,000 or more (or equivalent in any currency) in exchange for goods you should inform us.
2.3 Any personal data received from you to comply with our obligations under The Money Laundering, Terrorist Financing and Transfer for Funds (Information on the Payer) Regulations 2017 (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.
3. PROFESSIONAL RULES AND PRACTICE GUIDELINES
3.1 We will observe and act in accordance with the laws and byelaws, regulations and ethical guidelines of the Institute of Chartered Accountants in England and Wales and accept instructions to act for you on this basis. Copies of these requirements are available on request.
3.2 To the fullest extent allowed by law we will not be liable for any direct loss, consequential loss or any damage suffered at all in connection with our compliance with statutory or regulatory obligations.
3.3 In particular by agreeing to these terms you give us the authority to correct errors made by HMRC where we become aware of them. We will use all reasonable endeavours to notify you of any errors we become aware of and to correct them within 30 days of their discovery.
4. THE PROVISION OF SERVICES REGULATIONS 2009
4.1 Our professional indemnity insurer, contact details and geographical scope of cover are available at https://hardwickandmorris.co.uk/contact-us/.
5. INVESTMENT ADVICE
5.1 Investment business is regulated by the Financial Services and Markets Act 2000. If, during the provision of professional services to you, you need advice on investments (including insurances), we may have to refer you to someone who is authorised by the Financial Conduct Authority or licensed by a Designated Professional Body, as we are not. However, we cannot vouch for any such person or guarantee in any way their professional standards or advice and accept no liability therefore.
5.2 In relation to the conduct of insurance distribution activities, we are an ancillary insurance intermediary. 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 ICAEW. The register can be accessed from the Financial Conduct Authority’s website at www.fca.org.uk/register.
6. COMMISSIONS OR OTHER BENEFITS
6.1 In some circumstances we, or one of our associates, may receive commissions or other benefits for introductions to other professionals or transactions we or such associates arrange for you.
6.2 If this happens, we will notify you in writing within 30 days of the amount and terms of payment and receipt of any such commissions or benefits. The same will apply (if applicable) if the payment is made to, or the transactions are arranged by, one of our associates. The fees you would otherwise pay may be reduced by the amount of the commissions or benefits. You agree that we (or our associates, if applicable) can retain the commission or other benefits without being liable to account to you for any such amounts. If we do 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.
6.3 Information regarding likely commissions that may be received by us (or our associates, if applicable) and the likely amounts are available on request. This information will include: provided service; name or type of firm paying commission; basis of commission; rate of commission; frequency.
6.4 If in the future, abnormally large commissions are received which were not envisaged when this Engagement Letter was signed, we will obtain specific consent to the retention of those commissions.
7. CLIENT MONEY
7.1 We may, from time to time, hold money on your behalf. The money will be held 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 the Institute of Chartered Accountants in England and Wales.
7.2 All client monies will be held in an interest- bearing account. To avoid excessive administration, interest will only be paid to you where the amount of interest earned on the balances held on your behalf in any calendar year exceeds £25.00.
7.3 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 we will put the money in a designated interest-bearing client bank account and pay the interest to you.
7.4 All interest earned in accordance with paragraphs 7.2 and 7.3 will be paid to you annually. Interest earned by you will be calculated annually on 31 March each year and paid over to you within 30 days. Subject to any tax legislation, interest will be paid gross.
8. RETENTION OF RECORDS
8.1 You have a legal responsibility to retain information, papers, data, documents, and records relevant to your financial affairs (Documents). You should retain these Documents for at least 6 years from the 31 January following the end of the accounting/tax year. You will need to retain them for longer if HM Revenue & Customs enquire into your tax return. Please contact us should this circumstance arise.
8.2 During the provision of services by the LLP, we may collect Documents and personal data from you and others acting on your behalf (Data) in accordance with our Privacy Notice.
8.3 The current period for which we will retain your Documents and Data is 6 years from the 31 January following the end of the accounting/tax year that they relate to (the Retention Period). Please note that we may amend the Retention Period from time to time and we will inform you of such amendment in writing. We may retain Documents and Data for longer than the Retention Period where you have confirmed to us in writing that you wish for us to retain your Documents and Data for longer.
8.4 We may at any time scan or otherwise make electronic copies or images or extract data from any Documents and Data, destroy the originals and thereafter hold the Documents and Data only in such copy, image or extracted form. Unless
expressly agreed otherwise in writing, we will be entitled to keep the Documents and Data whether in original, copy, imaged or extracted form for the duration of the Retention Period. We will return any original Documents (that legally belong to you) to you following preparation of your financial statements and/or tax return.
8.5 You have the right to request in writing that any Documents (that legally belong to you) and Data be returned to you during the Retention Period. We will destroy/delete the Documents and Data upon the expiry of the Retention Period, except where you have consented to us retaining the Documents and Data for longer or where we are prevented from destroying/deleting the Documents and Data by law, insurance purposes, undertaking or other legal or regulatory requirement (for example, anti-money laundering regulations).
8.6 We shall not be liable for any loss or expense incurred by you in consequence of any destroyed/deleted files or Documents and Data being lost or destroyed while in our possession subject to us having acted in good faith in relation to the same.
8.7 We reserve the right to charge a fee for the retrieval from our archives, copying and posting of any Documents that you request be held by us on your behalf. This right to charge a fee shall not apply to any data subject access request made by you.
9. CONFIDENTIALITY
9.1 Unless we are authorised by you to disclose information on your behalf, we confirm that if you give us confidential information we will, at all times during and after this engagement, keep it confidential, except as required by law or as provided for in regulatory, ethical or other professional pronouncements applicable to us or our engagement.
9.2 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.
9.3 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.
9.4 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.
9.5 We may, on occasion, subcontract work on your affairs to other tax or accounting professionals. The subcontractors will be bound by our client confidentiality terms.
9.6 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 contractor is bound by confidentiality terms equivalent to an employee.
9.7 Where we use external or cloud-based systems, we will ensure confidentiality of your information is maintained. 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.
9.8 This clause applies in addition to our obligations on data protection in clause 11.
10. CONFLICTS OF INTEREST
10.1 We will inform you if we become aware of any conflict of interest in our relationship with you or in our relationship with you and another client. We have safeguards that can be implemented to protect the interests of different clients if a conflict arises. Where conflicts are identified which cannot be managed in a way that protects your interests then we regret that we will be unable to provide further services. If this arises, we will inform you promptly.
10.2 If there is a conflict of interest that is capable of being addressed successfully by the adoption of suitable safeguards to protect your interests, then we will adopt those safeguards. Where possible this will be done on the basis of your informed consent. We reserve the right to act for other clients whose interests are not the same as or are adverse to yours subject of course to the obligations of confidentiality referred to above.
11. DATA PROTECTION
11.1 In this clause 11, the following definitions shall apply:
‘client personal data’ means any personal data provided to us by you, or on your behalf, for the purpose of providing our services to you, pursuant to our Engagement Letter with you;
‘data protection legislation’ means all applicable privacy and data protection legislation and regulations including Data Protection Act 2018 (DPA 2018), the General Data Protection Regulation (GDPR) as it applies in the UK and the Privacy and Electronic Communications Regulations (PECR) and any applicable national laws, regulations and secondary legislation in the UK relating to the processing of personal data and the privacy of electronic communications, as amended, replaced or updated from time to time;
‘controller’, ‘data subject’, ‘personal data’, and ‘process’ shall have the meanings given to them in the data protection legislation.
11.2 We shall each be considered an independent data controller in relation to the client personal data. Each of us will comply with all requirements and obligations applicable to us under the data protection legislation in respect of the client personal data.
11.3 If you have a data protection concern, please raise it with the person with day to day responsibility for the matter or with the partner or manager. If that does not resolve your concern to your satisfaction, or if you prefer, please contact our data protection leader.
11.4 We shall only process the client personal data:
a) in order to provide our services to you and perform any other obligations in accordance with our engagement with you;
b) in order to comply with our legal or regulatory obligations; and
c) where it is necessary for the purposes of our legitimate interests and those interests are not overridden by the data subject’s own privacy rights.
Our privacy notice contains further details as to how we may process client personal data. This explains how we use and process, and for how long we will retain, such personal data. It also explains the relevant individual’s rights as data subject in respect of their personal data, including a right to request details of personal information which we hold about the individual. A copy of our privacy policy is available on request.
11.5 For the purpose of providing our services to you, we may disclose the client personal data to our regulatory bodies or other third parties (for example, our professional advisors or service providers). The third parties to whom we disclose such personal data may be located outside of the European Economic Area (EEA). We will only disclose client personal data to a third party (including a third party outside of the EEA) provided that the transfer is undertaken in compliance with the data protection legislation.
11.6 We may disclose the client personal data to other third parties in the context of a possible sale, merger, restructuring or financing of, or investment in, our business. In this event we will take appropriate measures to ensure that the security of the client personal data continues to be ensured in accordance with data protection legislation. If a change happens to our business, then the new owners may use our client personal data in the same way as set out in these terms.
11.7 We shall maintain commercially reasonable and appropriate security measures, including administrative, physical and technical safeguards, to protect against unauthorised or unlawful processing of the client personal data and against accidental loss or destruction of, or damage to, the client personal data.
11.8 In respect of the client personal data, provided that we are legally permitted to do so, we shall promptly notify you in the event that:
a) we receive a request, complaint or any adverse correspondence from or on behalf of a relevant data subject, to exercise their data subject rights under the data protection legislation or in respect of our processing of their personal data;
b) we are served with an information, enforcement or assessment notice (or any similar notices), or receive any other material communication in respect of our processing of the client personal data from a supervisory authority as defined in the data protection legislation (for example in the UK, the Information Commissioner’s Officer); or
c) we reasonably believe that there has been any incident which resulted in the accidental or unauthorised access to, or destruction, loss, unauthorised disclosure or alteration of, the client personal data.
11.9 Upon the reasonable request of the other, we shall each co-operate with the other and take such reasonable commercial steps or provide such information as is necessary to enable each of us to comply with the data protection legislation in respect of the services provided to you in accordance with our Engagement Letter with you in relation to those services.
12. HELP US TO GIVE YOU THE BEST SERVICE
12.1 We aim to provide a high quality of service at all times. If at any time you would like to discuss with us how our service could be improved, or if you are dissatisfied with the service you are receiving, we ask that you use the following procedure:
12.1.1 If you have an issue with the work that is being carried out on your behalf, please raise this with the person who is dealing with your matter.
12.1.2 If your issue has not been resolved pursuant to the previous step, please telephone our Complaint Partner, Paul Morris, on 020 7268 0100.
12.1.3 If you still do not feel that your complaint has been resolved, please write to our Complaint Partner at [email protected]. We will use all reasonable endeavours to reply to your complaint in writing within 10 working days.
12.2 If we do not answer your complaint to your satisfaction, you may take up the matter with the Institute of Chartered Accountants in England and Wales.
12.3 In the event that this engagement falls within the scope of a consumer agreement should we be unable to resolve your complaint you may also be able to refer your complaint to an alternative dispute resolution (ADR) provider to try and reach a resolution. We will provide details of an ADR provider if we cannot resolve your complaint using our internal procedures. This is in addition to your ability to complain to our professional body.
13. RELIANCE ON ADVICE
13.1 We will endeavour to record all advice on important matters in writing. Advice given orally is not intended to be relied upon unless confirmed in writing. Therefore, if we provide oral advice (for example during the course of a meeting or a telephone conversation) and you wish to be able to rely on that advice, you must ask for the advice to be confirmed by us in writing. Advice is valid as at the date it was given.
14. FEES AND PAYMENT TERMS
14.1 Our fees may depend not only upon the time spent on your affairs but also on the level of skill and responsibility and the importance and value of the advice that we provide, as well as the level of risk.
14.2 If we provide you with an estimate of our fees for any specific work, then the estimate will not be contractually binding unless we explicitly state that that will be the case. Otherwise, our fees will be calculated on the basis of the hours worked by each member of staff necessarily engaged on your affairs, multiplied by their charge-out rate per hour, VAT being charged thereon. Our charge out rates currently range from £55 to £500 per hour depending on the seniority of the individual. These are subject to change on a periodic basis and details of the updated rates can be requested from us.
14.3 Where requested we may indicate a fixed fee for the provision of specific services or an indicative range of fees for a particular assignment. It is not our practice to identify fixed fees for more than a year ahead as such fee quotes need to be reviewed in the light of events. If it becomes apparent to us, due to unforeseen circumstances, that a fee quote is inadequate, we reserve the right to notify you of a revised figure or range and to seek your agreement thereto.
14.4 Unless otherwise agreed our fees will be billed at appropriate intervals (typically monthly) during the course of the year.
14.5 We present our bills in the form of invoices which are exclusive of VAT which will be added where it is chargeable. Any disbursements we incur on your behalf, and expenses incurred in the course of carrying out our work for you, will be added to our invoices where appropriate.
14.6 Unless otherwise agreed, our standard terms are 30 days from the date of our fee note.
14.7 If we need to do work outside the responsibilities outlined in the Engagement Letter, we will advise you in advance. This will involve additional fees.
14.8 We reserve the right to charge interest on late paid invoices at the rate of 4% above bank base rates under the Late Payment of Commercial Debts (Interest) Act 1998. We also reserve the right to suspend our services or to cease to act for you, having given written notice, if payment of any fees is unduly delayed. We intend to exercise these rights only if it is fair and reasonable to do so.
14.9 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.
14.10 In some cases, you may be entitled to assistance with your professional fees, particularly in relation to any investigation into your tax affairs by HMRC. Assistance may be provided through insurance policies you hold or via membership of a professional or trade body. Other than where such insurance was arranged through us, you will need to advise us of any such insurance cover you have. You will remain liable for our fees regardless of whether all or part are liable to be paid by your insurers.
14.11 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.
15. TERMINATION
15.1 We reserve the right to terminate our engagement and cease acting if payment of any fees billed is not received within the agreed period.
15.2 Either you or we may terminate Services Agreement by notifying the other party in writing. In either circumstance we will raise a fee note to cover all work carried out to the date we cease to act for you.
15.3 If we resign or are asked to resign, we will normally issue a disengagement letter to ensure that our respective responsibilities are clear. If we have no contact with you for a period of 2 years or more, we may issue to your last known address a disengagement letter and thereafter cease to act.
16. LIEN
16.1 Insofar as we are permitted to do so by the law or professional guidelines, we reserve the right to exercise a lien over all funds, documents and records in our possession relating to all engagements for you until all outstanding fees and disbursements are paid in full.
17. INTELLECTUAL PROPERTY RIGHTS
17.1 We will retain all copyright in any document prepared by us during the course of carrying out the Services save where the law specifically provides otherwise.
17.2 You are not permitted to use our name in any statement or document 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.
18. LIMITATION OF OUR LIABILITY
PLEASE READ THE FOLLOWING PROVISIONS CAREFULLY
18.1 The Engagement Letter may contain a liability cap limiting our liability to you in respect of all losses arising from or in connection with the Services Agreement (the “Liability Cap”). In this paragraph and in these General Terms of Business, “losses” means all demands, claims, actions, proceedings, damages, payments, losses, cost, expenses or other liabilities, howsoever arising.
18.2 We will not be liable for losses caused by the acts or omissions of any other person or due to the provision to us of incomplete, misleading or false information or if they are caused by a failure to act on our advice or a failure to provide us with relevant information.
18.3 We cannot be held responsible for errors or omissions in the provision of our Services if you fail to provide relevant or accurate information or supply misleading information or fail to provide information in a timely manner .
18.4 You agree to indemnify us and our agents in respect of all losses we incur resulting from 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.
18.5 The LLP alone will be responsible for all work carried out on your behalf and you agree that you will not bring any claim whether in contract, tort, under statute or otherwise against any member or partner, or any consultant to, or employee or agent of the LLP.
18.6 The provisions of paragraph 17.5 are intended for the benefit of our employees, consultants, agents, partners, and members, provided that a Services Agreement may be varied or terminated without the consent of all those persons.
18.7 The exclusions and limitations in this paragraph 17 will not operate to exclude or limit any liability for fraud or reckless disregard of professional obligations or liabilities which cannot lawfully be limited or excluded.
19. QUALITY CONTROL
19.1 As part of our ongoing commitment to provide a quality service, our files are periodically reviewed by an independent regulatory or quality control body. These reviewers are highly experienced professionals and are bound by the same rules of confidentiality as us.
19.2 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, visit www.gov.uk/government/publications/your-charter. To the best of our abilities, we will ensure that HMRC meet their side of the Charter in their dealings with you.
20. PERIOD OF ENGAGEMENT AND TERMINATION
20.1 Unless otherwise agreed in our Engagement Letter, our work will begin: (i) when we receive implicit or explicit acceptance of that letter; and (ii) following the Commencement Date set out in the letter. Except as stated in that letter, we will not be responsible for periods before the beginning of our engagement.
20.2 Each of us may terminate our agreement by giving not less than 21 days’ notice in writing to the other party except if you fail to co-operate with us or we have reason to believe that you have provided us (or HMRC) with misleading information, in which case we may terminate this agreement immediately. Termination will be without prejudice to any rights that may have accrued to either of us before termination.
20.3 We reserve the right to terminate the engagement between us with immediate effect in the event of: your insolvency, bankruptcy or other arrangement being reached with creditors; an independence issue or change in the law which means we can no longer act; failure to pay our fees by the due dates; or either party being in breach of their obligations if this is not corrected within 30 days of being asked to do so.
20.4 In the event of termination of our agreement, we will endeavour to agree with you the arrangements for the completion of work in progress at that time, unless we are required for legal or regulatory reasons to cease work immediately. In that event, we will not be required to carry out further work and shall not be responsible or liable for any consequences arising from termination.
21. LIMITATION OF THIRD PARTY RIGHTS
21.1 The advice and information we provide to you as part of our service is for your sole use and not for any third party to whom you may communicate it unless we have expressly agreed in the Engagement Letter that a specified third party may rely on our work. We accept no responsibility to third parties, including any group company to whom the Engagement Letter is not addressed, for any advice, information or material produced as part of our work for you which you make available to them. A party to this agreement is the only person who has the right to enforce any of its terms and no rights or benefits are conferred on any third party under the Contracts (Rights of Third Parties) Act 1999.
22. ELECTRONIC AND OTHER COMMUNICATION
22.1 Unless you instruct us otherwise, we may, where appropriate, communicate with you and with third parties via email or by other electronic means. The recipient is responsible for virus checking emails and any attachments.
22.2 With electronic communication there is a risk of non-receipt, delayed receipt, inadvertent misdirection or interception by third parties. We use virus-scanning software. However electronic communication is not totally secure and we cannot be held responsible for damage or loss caused by viruses nor for communications which are corrupted, intercepted or altered after despatch. If you do not wish to accept these risks, please let us know and we will communicate by paper mail, other than where electronic submission is mandatory.
22.3 Any communication to you sent by post is deemed to arrive at your postal address two working days after the day that the document was sent.
23. INTERPRETATION
23.1 If any provision of our Engagement Letter (including the schedules) or general terms of business is held to be void, that provision will be deemed not to form part of this contract. In the event of any conflict between these general terms of business and the Engagement Letter and appendices, the relevant provision in the Engagement Letter or schedules will take precedence.
24. LAW AND JURISDICTION
24.1 Our agreement is governed by and should be construed in accordance with English law. Each party agrees that the courts of England will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this agreement and any matter arising from it on any basis. Each party irrevocably waives any right to object to any action being brought in those courts, to claim that the action has been brought in an inappropriate forum, or to claim that those courts do not have jurisdiction.
24.2 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 in your circumstances. 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.
25. DEFINITIONS
25.1 The meanings of the following words and phrases used in these General Terms of Business are as follows:
25.2 H&M Persons – individuals who, in relation to the LLP, are described as partners, or are members, employees or agents, as the case may be, and “H&M Person” shall mean any one of them.
25.3 Engagement Letter – the letter referring to these General Terms of Business and recording the engagement and identifying the Services.
25.4 The LLP or ‘we’ (or derivatives including ‘us’) – the Limited Liability Partnership known as Hardwick & Morris LLP (company no. OC347940).
25.5 Privacy Notice – the privacy notice provided to you together with our Engagement Letter setting out your rights as a data subject in accordance with data protection legislation.
25.6 Services – the services to be supplied by the LLP under this Services Agreement.
25.7 Services Agreement – the agreement comprising these General Terms of Business, the Engagement Letter (including the schedules) and any Additional Terms.
25.8 You (and derivatives) – the addressee (or addressees) of the Engagement Letter.