14.1 Precedence of Engagement Letter
In the event of any conflict between these Terms of Business and the Engagement Letter or any associated service schedules, the terms of the **Engagement Letter and its appendices** shall take precedence.
14.2 Standard of Care and Limitation of Liability
We will perform our services with **reasonable care and skill**. Our liability is limited to losses, damages, costs, and expenses directly caused by our **negligence, fraud, or wilful default**.
To the fullest extent permitted by law, we do not accept liability for:
* Any penalties, interest, tax liabilities, or surcharges arising from incorrect, incomplete, or late information provided by you or third parties;
* Your failure to act on our advice or respond to our communications or those from HMRC;
* Any loss arising from your reliance on oral advice that has not been confirmed in writing.
14.3 Reliance on Advice
Advice given orally should not be relied upon unless confirmed by us in writing. If you intend to rely on advice given during a meeting or call, it is your responsibility to request written confirmation.
14.4 Changes in Law or Circumstances
We are not liable for any loss arising from:
* Your acting on previously given advice without verifying its ongoing validity in light of legal or factual changes;
* Changes in law or its interpretation after advice has been delivered.
14.5 Personal Liability of Principals and Staff
You agree that you will not bring any claim in connection with the services provided against any individual **principal, partner, director, or employee** of this firm. This clause does not limit or exclude the firm’s own liability for its acts or omissions.
14.6 Use of Work by Third Parties
Unless required by law or agreed in writing, our work is provided solely for your use and benefit. You may not disclose it to third parties without our written permission. We accept no liability to third parties who may rely on our work without our express written consent.
14.7 Severability
If any provision of this engagement letter or these Terms of Business is held to be invalid, illegal, or unenforceable, the remaining provisions shall continue in full force and effect.
14.8 Implementation of Advice
Unless specifically instructed and agreed in writing, we do not assist with the **implementation** of any advice provided. Implementation must be arranged separately.
Effective Date: 24 July 2025