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“Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. “GTIL” refers to Grant Thornton International Ltd (GTIL).

Grant Thornton UK LLP is a member firm of GTIL. GTIL and each member firm of GTIL is a separate legal entity.

GTIL is a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales. GTIL does not deliver services in its own name or at all. Services are delivered by the member firms. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.

The name “Grant Thornton”, the Grant Thornton logo, including the Mobius symbol/device, and “Instinct for Growth” are trademarks of GTIL. All copyright is owned by GTIL, including the copyright in the Grant Thornton logo; all rights are reserved.

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 websites.

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:

National Communications
Grant Thornton UK LLP
30 Finsbury Square



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 under reference number C001110317. The firm is subject to the Audit Regulations and Guidance and the International Standards on Auditing (UK and Ireland).

Financial Conduct Authority

Grant Thornton UK LLP is authorised and regulated by the Financial Conduct Authority. Details of our registration can be viewed at under registration number 231791.

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 and the Institute of Chartered Accountants of Scotland.  The firm is subject to the Insolvency Regulations and Guidance Notes and the Statements of Insolvency Practice. If you are not satisfied with how your issues relating to the insolvency practitioner’s regulated work have been dealt with by Grant Thornton UK LLP then you may contact the Insolvency Service at

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 Section 3 subsection 220).

Codes of Conduct

The firm, its partners and staff are subject to various codes of conduct. See section 3 (the Institute of Chartered Accountants in England and Wales (ICAEW) Code of Ethics for all partners and staff), (the APB Ethical Standards for auditors) and section 3.6 ( the specific section of the ICAEW Code Of Ethics for Insolvency practitioners). These codes are in English.

Professional Indemnity Insurance

To contact our professional indemnity insurer, please write to Cherryl Cooper at Grant Thornton UK LLP, 30 Finsbury Square, London, EC2A 1AG. The territorial coverage of the policy is worldwide.

Networks firms and affiliates

A list of the names and addresses of the firm’s affiliates and all member firms of GTIL and their affiliates is available on request through our contact form.