Disclaimer

“Grant Thornton” means Grant Thornton UK LLP, a limited liability partnership.

Grant Thornton UK LLP is a limited liability partnership registered in England and Wales: No. OC307742. Registered office: Grant Thornton House, Melton Street, Euston Square, London NW1 2EP. A list of members is available from our registered office. Visitors to the site may also contact Grant Thornton through our contact form. Our VAT number is GB 835 5861 02

Grant Thornton UK LLP is a leading financial and business adviser situated in 30 locations nationwide. We are a member firm within Grant Thornton International Ltd ("Grant Thornton International"), one of the world's leading international organisations of independently owned and managed accounting and consulting firms. These firms provide a comprehensive range of business advisory services from around 500 offices in over 100 countries worldwide. Although Grant Thornton International is not a worldwide partnership, the firms share a commitment to providing the same high quality service to their clients wherever they do business.

Services are delivered independently by the member and correspondent firms within Grant Thornton International, a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales. Grant Thornton International does not deliver services in its own name or otherwise. Grant Thornton International and the member firms are not a worldwide partnership. Each member and correspondent firm in Grant Thornton International is a separate national firm. These firms are not members of one international partnership or otherwise legal partners with each other (with the exception of certain limited instances), nor is any one firm responsible for the services or activities of any other. Each firm governs itself and handles its administrative matters on a local basis. Although many of the member firms carry the Grant Thornton name, either exclusively or in their national practice names, there is no common ownership among the firms (with the exception of certain limited instances) or by Grant Thornton International.

In the preparation of this site, every effort has been made to offer the most current, correct and clearly expressed information possible. Nonetheless, inadvertent errors can occur and applicable laws, rules and regulations often change. Information on Grant Thornton's website is not intended for use without professional advice.

Further, information on this site is intended to afford general guidelines on matters of interest. The application and impact of the laws can vary widely, however, from case to case, based upon the specific or unique facts involved. Accordingly, the information in this site is not intended to serve as legal, accounting, financial or tax advice. Users are encouraged to consult with professional advisors at their local Grant Thornton office for advice concerning specific matters before making any decision. In the event of dispute all matters will be subject to the jurisdiction of English courts. This disclaimer and all terms and conditions on this site are governed by and to be construed in accordance with the laws of England and Wales.

No part of the text or graphics on this site may be reproduced or transmitted in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, re-keying, or using any information storage and retrieval system, without permission in writing from Grant Thornton.

Grant Thornton UK LLP is not responsible for the content of external webistes.

Payment and refund policy

Refunds will be given at the discretion of Grant Thornton. If you want to request a refund please contact us through our contact form.

Requests for permission or further information should be addressed to:

Website Manager
National Communications
Grant Thornton UK LLP
Grant Thornton House
Melton Street
London NW1 2EP

Please see the following regulatory information.

Audit Services

Grant Thornton UK LLP is registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales. Details of our audit registration can be viewed at www.auditregister.org.uk under reference number C001110317. The firm is subject to the Audit Regulations and Guidance (see www.icaew.com/auditnews) and the International Standards on Auditing (UK and Ireland) (see www.frc.org.uk/apb/publications/isa.cfm).

Insolvency Services

Some of our partners and staff are licensed to act as an insolvency practitioner in the UK by the Insolvency Practitioners Association, Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland or the Department for Business, Enterprise and Regulatory Reform. The firm is subject to the Insolvency Regulations and Guidance Notes (see www.icaew.com/insolvency) and the Statements of Insolvency Practice (see www.icaew.com/index.cfm/route/136345).

Conflicts of Interest

If a conflict of interest should arise, either between two or more of our clients, or in the provision of multiple services to a single client, we will take such steps as are necessary to deal with the conflict. In resolving it, we would be guided by the Code of Ethics of the Institute of Chartered Accountants in England and Wales (see www.icaew.com/membershandbook Section 3 subsection 220).

Codes of Conduct

The firm, its partners and staff are subject to various codes of conduct. See www.icaew.com/membershandbook section 3 (the Institute of Chartered Accountants in England and Wales (ICAEW) Code of Ethics for all partners and staff), www.frc.org.uk/apb/publications/ethical.cfm%20 (the APB Ethical Standards for auditors) and www.com/membershandbook section 3.6 ( the specific section of the ICAEW Code Of Ethics for Insolvency practitioners). These codes are in English.

Consumer Credit Licence

We have a consumer credit licence from the Office of Fair Trading. The details are at www2.crw.gov.uk/pr/ under the licence number 0556694. If you are dissatisfied with the services we are providing under this licence, please contact Roy Welsby. We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If we have given you a less than satisfactory service, we undertake to do everything reasonable to put it right and, if you are still not satisfied, you may take up matters with the Financial Ombudsman (www.financial-ombudsman.org.uk).

Professional Indemnity Insurance

To contact our professional indemnity insurer, Fulwood Insurances Limited, please write to Owen Brookman at Grant Thornton UK LLP, Grant Thornton House, 22 Melton Street, London NW1 2EP. The territorial coverage of the policy is worldwide.