Terms &

Terms & Conditions

  1. The Service provided for the client, for a fee, a consultancy service in relation to HM Revenue & Customs full enquiries for a period of 12 months beginning on the first day of the month following Payment of the annualfee.
  2. Payment will be by Direct Debit and the Consultancy Service contract will be renewed automatically from year to year charged for at the fee then prevailing unless cancelled by the client. Any increase in fee will be notified to the client before the operation of the Direct Debit. There are no refunds for client cancellation of the Service part way through a year. All fees are inclusive of Value AddedTax
  3. HM Revenue & Customs Enquiries covered by the Serviceare:-
    (a) HM Revenue & Customs Business Enquiries pursuant to s9A/12A Taxes Management Act 1970 involving full recordsexamination
    (b) Company Enquiries pursuant to paragraph 24 (1), schedule 18 F.A. 1998 , involving full records examination
    (c) HM Revenue & Customs Enquiries into Schedule E Self Assessment Returns involving a fundamental challenge to all entries on the Return
    (d) Employer Compliance Reviews
    (e) VAT investigations
    (f) Debt management issues
    And each such "Enquiry" will be treated as having begun at the date of issue of the formal notice of Enquiry by HM Revenue & Customs
  4. The service will provideadvice and assistanceto the client and will respond toand generallydeal with all aspects of a full Enquiry with a view to a conclusion as soon as reasonablypracticable and in a manner and with an outcome which in the opinion of DGT is beneficial to and gives rise to the least taxation payable by the client as is practicable in the circumstances . Access to DGT's telephoneadvice line is included in theservice
  5. The Service will operate in relation to a full Enquiry, which begins during the annual period of the consultancy fee as it relates to the client even if that involves continued work and involvement in a future period of the fee
  6. Matters not covered by the consultancy fee are:-
    (a) Taxation interest and penalties as a result of the Enquiry orotherwise
    (b) Claims arising from or related to: Tax AvoidanceScheme(s);
    Any activities carried on outside Great Britain
    (c) Claims and/or full Enquiry current at the commencement of the service as it relates to theclient.
    (d) Legal or other professional fees other that those of DGT Consultants ' own internal tax enquiry specialists
    (e) Fees and expenses of any witnesses
    (f) Claims arising from any conduct at variance with the advice of the client's professional or other advisers
    (g) HM Revenue & Customs Special Compliance Investigations, including CIF (Civil Investigation of Fraud Enquiries)
  7. The Service delivered by DGT Consultants ("DGT") is a professional and personal advisory and support service requiring the skills and availability of staff of the right calibre, and an adviser/client relationship based on mutual understanding . Accordingly DGT reserves the right in their absolute discretion:
    To decline representation and delivery of the Service at the time of initial consultation inrelation to a specific Enquiry;
    To cease representation and delivery of the Service where the client unreasonably refuses to follow DGT's advice/recommendations
    In either such case DGT will at its absolute discretion refund all or a fair proportion of the fees paid by the client since applying to join the Service or where appropriate , since the conclusion of its last HM Revenue & Customs enquiry