Terms and Conditions


The following terms and conditions together with the Privacy Policy (“the Terms & Conditions”) govern your access to and use of this website located at www.theobaldfox.com (“the Website”). Please read these Terms & Conditions carefully.

Browsing, accessing or otherwise using the website indicates your acceptance of these terms & conditions. If you do not agree with these terms and conditions, please do not use the website.

Company Information

The Website is controlled and operated by Theobald Fox Limited (referred to herein as “Theobald Fox”, “we”, “our” or “us”), a company incorporated in England and Wales with registration number 06817165, registered address c/o Arnold & Porter (UK) LLP, 30th Floor Tower 42, 25 Old Broad Street, London, EC2N 1HQ United Kingdom and VAT number 911 998 787.

Changes to the Terms & Conditions

We keep these Terms & Conditions under review and will place any updates on the Website. Any changes will be effective immediately upon posting and your continued access, browsing or other use of the Website constitutes your agreement to all such Terms & Conditions. You should visit these Terms & Conditions each time you visit the Website. These Terms & Conditions were last updated on 25/05/2018.

Access to and use of the Website

Unless otherwise specified, the copyright in the contents of all the pages in the Website are owned by or licensed to Theobald Fox, including without limitation the design, logos, layout, get-up, appearance and all graphics and text featured on the Website.

Theobald Fox is the owner or the licensee of all intellectual property rights in the Website and the material on it (including all text, trademarks, data, graphics, layout, logos, images, music or other audio material, clips, films or other moving images, algorithms, product details and/or software published or otherwise available on the Website from time to time). All trademarks appearing on the Website which are not owned by Theobald Fox are the property of their respective owners.

Subject to these Terms & Conditions, we grant you a limited, temporary, revocable and non-exclusive licence to access, browse and use the Website for your personal and non-commercial use only. You may print one (1) copy of any page(s) from the Website for your personal reference; use for any other purpose is not permitted, in particular no use for commercial purpose(s). The content may not be modified in any way, no images, graphics or logos may be used in any other context other than the accompanying text, our copyright and trade mark notices must appear in all copies made of the Website and you must acknowledge the Website as the source of the material.

Except as set out in the limited licence above (or as required under any applicable law), no part of this Website may be used, duplicated, copied, sold, resold, accessed, modified, distributed, republished, posted, transmitted or otherwise exploited, in full or in part, in any form or by any means, for any purpose without our prior express written consent. In particular, you are not permitted to republish any part of the Website on another website, in any other medium (print, electronic or otherwise) or as part of any commercial service, including, but not limited to, “caching” any material on the Website for access by third parties and “mirroring” any material on the Website without our express prior written permission. All the intellectual property rights referred to above remain owned by us or our licensors.

Subject to the Privacy Policy, Theobald Fox will use reasonable and proportionate endeavours to respect the privacy of individual submissions made to us, but cannot and does not accept any obligation of confidentiality to the senders of such information and material submitted via the Website or in any other manner save as specifically agreed or otherwise required by applicable law.

You are responsible for making all arrangements necessary for you to have access to the Website. You are also responsible for ensuring that all persons who access the Website through your internet connection are aware of these Terms & Conditions and that they comply with them. We reserve the right, in our sole discretion, to terminate access to all or part of the Website or the services offered on the Website with or without notice.

Termination or suspension of access

While accessing, browsing and/or otherwise using the Website you must:
(a) comply with all applicable laws, regulations and codes;
(b) not link to any part of the Website other than the homepage;
(c) not frame or use framing techniques to enclose the Website, or any part of the website, without our prior express written consent;
(d) not modify, or attempt to modify, all or any part of the content on the Website; and/or
(e) not gain or attempt to gain unauthorised access to the Website, the server on which the Website is stored, any third party server, computer or database connected to the Website, or any restricted part of the Website unless you have our prior express permission to do so.

Whilst you may link to the homepage of the Website, you must only do so in a way that is fair, does not harm Theobald Fox’s reputation and does not suggest any form of association, approval or endorsement of you, your goods or services and/or your website by Theobald Fox.

Acceptable use of the Website

At any time and without giving any advance notice, we may permanently or temporarily and for any reason:
(a) terminate, suspend or deny your access to the Website (whether in whole or in part);
(b) terminate your permission to link to the Website; and/or
(c) remove or edit any content on the Website; and
in such circumstances all our liability (as well as the liability of our directors, employees or other representatives and advisers) for any loss whatsoever arising from removal or editing content and/or your limited use of or inability to use and/or link to the Website (either in whole or in part) is excluded, insofar as it is possible to do so in law.

Termination or suspension of access

At any time and without giving any advance notice, we may permanently or temporarily and for any reason:
(a) terminate, suspend or deny your access to the Website (whether in whole or in part);
(b) terminate your permission to link to the Website; and/or
(c) remove or edit any content on the Website; and
in such circumstances all our liability (as well as the liability of our directors, employees or other representatives and advisers) for any loss whatsoever arising from removal or editing content and/or your limited use of or inability to use and/or link to the Website (either in whole or in part) is excluded, insofar as it is possible to do so in law.

Third party links

The Website may contain links to third party websites, which may be subject to their own terms and conditions and privacy policy. We are not responsible for, nor do we endorse in any way, such third party websites or their content. If you decide to access any of the third party websites linked to the Website, you do so entirely at your own risk.

Disclaimer

All information and/or data on the Website is provided on an “as is” basis. To the extent permitted by law, all conditions, warranties and other terms which might otherwise be implied are now expressly excluded and no representations, warranties or terms of any kind are made in respect of the Website or the content, including, without limitation, warranties of satisfactory quality, accuracy, adequacy, conformity to description or fitness for any particular purpose. Without limiting the foregoing, neither us nor any of our data providers or affiliates give any warranty or guarantee: (a) relating to the availability of the Website; (b) that the Website and/or our operation of it, the content or the server that makes the Website available, are error or virus free or free of other harmful components; or (c) that your use of the Website will be uninterrupted.

Limitation of Liability

Nothing in these Terms & Conditions excludes or limits our liability for:
(a) death or personal injury caused by our negligence or that of any of our officers, employees or agents; or
(b) fraudulent misrepresentation; or
(c) any liability or penalties which it is not lawful to exclude or limit either now or in the future.

Subject to the above, we will not be liable, whether in tort (including negligence or breach of statutory duty), contract or otherwise, for (a) any loss or damage which may arise from reliance on any information contained on the Website; (b) any loss, damage or costs suffered or incurred by you arising from viruses or other harmful components received via the Website; or (c) any loss of profits; loss of business; depletion of goodwill or similar losses; loss of anticipated savings; loss of contracts; loss of use; loss or corruption of data or information; or any special, indirect, consequential or pure economic loss incurred by any user in connection with the Website.

Enforcement

If the whole or any part of any provision of these Terms & Conditions is or becomes invalid, void or unenforceable for any reason the same shall, to the extent required, be severed from these Terms & Conditions and rendered ineffective so far as is possible without modifying the remaining provisions of these Terms & Conditions and shall in no way affect the validity or enforceability of any other provisions.

Waiver

No waiver by us of any breach of these Terms & Conditions shall constitute a waiver of any other prior or subsequent breach and we shall not be affected by any delay, failure or omission to enforce or express forbearance granted in respect of any of your obligations.

Governing Law and Jurisdiction

These Terms & Conditions and/or your use of the Website shall be governed by and construed in accordance with the law of England & Wales and the courts of England & Wales shall have exclusive jurisdiction over any dispute which may arise.

Privacy Policy

This privacy policy explains how Theobald Fox uses any of your personal information collected when you use our website at www.theobaldfox.com (“our Website”) or otherwise submitted or provided. The Website is controlled and operated by Theobald Fox Limited (referred to herein as “Theobald Fox”, “we”, “our” or “us”).

By accessing and using our website, you signify your agreement to this policy including our use of cookies, as detailed below. If you do not agree with the policy, please do not use our website.

1. Information About Us


1.1 Theobald Fox Limited is incorporated in England and Wales under registered number 06817165. Our registered office is c/o Arnold & Porter (UK) LLP, 30th Floor Tower 42, 25 Old Broad Street, London, EC2N 1HQ, United Kingdom.


1.2 Our Data Protection Officer is Joel Gardner, and can be contacted by email at joel@theobaldfox.com or by telephone on 020 7278 9226;


1.3 We may amend this privacy notice from time to time. If we do so, we will supply you with and/or otherwise make available to you a copy of the amended privacy notice;


1.4 Where we act as a data processor on behalf of a data controller (for example, when processing payroll), we provide an additional schedule setting out required information as part of that agreement. That additional schedule should be read in conjunction with this privacy notice;


2. The purposes for which we intend to process personal data


2.1 to enable us to supply professional services to you as our client;


2.2 to fulfil our obligations under relevant laws in force from time to time (e.g. the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (“MLR 2017”));


2.3 to use in the investigation and/or defence of potential complaints, disciplinary proceedings and legal proceedings;


2.4 to enable us to invoice you for our services and investigate/address any attendant fee disputes that may have arisen;


2.5 to contact you about other services we provide which may be of interest to you if you have consented to us doing so;


3. The legal bases for our intended processing of personal data


3.1 at the time you instructed us to act, you gave consent to our processing your personal data for the purposes listed above;


3.2 the processing is necessary for the performance of our contract with you;


3.3 the processing is necessary for compliance with legal obligations to which we are subject (e.g. MLR 2017);


3.4 the processing is necessary for the purposes of following legitimate interests which we pursue;


3.5 It is a requirement of our contract with you that you provide us with the personal data that we request. If you do not provide the information that we request, we may not be able to provide professional services to you. If this is the case, we will not be able to commence acting or will need to cease to act;


4. Persons/organisations to whom we may give personal data


4.1 HMRC;


4.2 any third parties with whom you require or permit us to correspond;


4.3 subcontractors;


4.4 an alternate appointed by us in the event of incapacity or death;


4.5 insurance providers;


4.6 professional indemnity insurers


4.7 The Office of Professional Body Anti-Money Laundering Supervisors (OPBAS) in relation to practice assurance and/or the requirements of MLR 2017 (or any similar legislation);


4.8 the police and law enforcement agencies;


4.9 courts and tribunals;


4.10 the Information Commissioner’s Office (“ICO”);


4.11 We may need to share your personal data with the third parties identified above in order to comply with our legal obligations, including our legal obligations to you. If you ask us not to share your personal data with such third parties we may need to cease to act;


5. How and Where Do We Store Your Data?


5.1 We only keep your personal data for as long as We need to in order to use it as described above in section 6, and/or for as long as We have your permission to keep it;


5.2 Some or all of your data may be stored outside of the European Economic Area (“the EEA”) (The EEA consists of all EU member states, plus Norway, Iceland, and Liechtenstein). If We do store data outside the EEA (this may be the case, for example, if Our email server is located in a country outside the EEA), We will take all reasonable steps to ensure that your data is treated as safely and securely as it would be within the UK and under GDPR including:


5.2.1 Holding all personal data in securely encrypted online servers (such as Microsoft Azure);


5.2.2 Applying high end business Antivirus protection on both remote servers and local infrastructure;


5.3 Data security is very important to Us, and to protect your data We have taken suitable measures to safeguard and secure any data We hold about you (even if it is only your email address);


5.4 Steps We take to secure and protect your data include:


5.4.1 Adding 2FA security for password logins as well as ensuring regular password changes and strong password policies within Our practice;


5.4.2 Ensuring adequate staff training and keeping up to date with internal policies and procedures to enable us to perform our duties and remain compliant with GDPR;


1. Retention of personal data


6.1 When acting as a data controller and in accordance with recognised good practice within the tax and accountancy sector we will retain all of our records relating to you as follows:

6.1.1 where tax returns have been prepared it is our policy to retain information for 6 years from the end of the tax year to which the information relates;


6.1.2 where ad hoc advisory work has been undertaken it is our policy to retain information for 6 years from the date the business relationship ceased;


6.1.3 where we have an ongoing client relationship, data which is needed for more than one year’s tax compliance (e.g. capital gains base costs and claims and elections submitted to HMRC) is retained throughout the period of the relationship, but will be deleted 6 years after the end of the business relationship unless you as our client ask us to retain it for a longer period;


6.1.4 Our contractual terms provide for the destruction of documents after 6 years and therefore agreement to the contractual terms is taken as agreement to the retention of records for this period, and to their destruction thereafter;


6.1.5 You are responsible for retaining information that we send to you (including details of capital gains base costs and claims and elections submitted) and this will be supplied in the form agreed between us. Documents and records relevant to your tax affairs are required by law to be retained by you as follows:


6.1.5.2 Individuals, trustees and partnerships


with trading or rental income: five years and 10 months after the end of the tax year;


otherwise: 22 months after the end of the tax year;


6.1.5.2 Companies, LLPs and other corporate entities;


six years from the end of the accounting period;


6.1.6 Where we act as a data processor as defined in DPA 2018, we will delete or return all personal data to the data controller as agreed with the controller monthly/annually/at the termination of the contract;


7. Requesting personal data we hold about you (subject access requests)


7.1 You have a right to request access to your personal data that we hold. Such requests are known as ‘subject access requests’ (“SARs”);


7.2 Please provide all SARs in writing marked for the attention of Joanne Whitehead in the organisation;


7.3 To help us provide the information you want and deal with your request more quickly, you should include enough details to enable us to verify your identity and locate the relevant information. For example, you should tell us:


your date of birth;


previous or other name(s) you have used;


your previous addresses in the past five years;


personal reference number(s) that we may have given you, for example your national insurance number, your tax reference number or your VAT registration number;


what type of information you want to know;


If you do not have a national insurance number, you must send a copy of:


- the back page of your passport or a copy of your driving licence;

- a recent utility bill;


7.4 DPA 2018 requires that we comply with a SAR promptly and in any event within one month of receipt. There are, however, some circumstances in which the law allows us to refuse to provide access to personal data in response to a SAR (e.g. if you have previously made a similar request and there has been little or no change to the data since we complied with the original request);


7.5 We will not charge you for dealing with a SAR;


7.6 You can ask someone else to request information on your behalf – for example, a friend, relative or solicitor. We must have your authority to respond to a SAR made on your behalf. You can provide such authority by signing a letter which states that you authorise the person concerned to write to us for information about you, and/or receive our reply;


7.7 Where you are a data controller and we act for you as a data processor (e.g. by processing payroll), we will assist you with SARs on the same basis as is set out above;


8. Putting things right (the right to rectification)


8.1 You have a right to obtain the rectification of any inaccurate personal data concerning you that we hold. You also have a right to have any incomplete personal data that we hold about you completed;


8.2 Should you become aware that any personal data that we hold about you is inaccurate and/or incomplete, please inform us immediately so we can correct and/or complete it;


9. Deleting your records (the right to erasure)


9.1 In certain circumstances you have a right to have the personal data that we hold about you erased. Further information is available on the ICO website;


9.2 If you would like your personal data to be erased, please inform us immediately and we will consider your request;


9.3 In certain circumstances we have the right to refuse to comply with a request for erasure. If applicable, we will supply you with the reasons for refusing your request;


10. The right to restrict processing and the right to object


10.1 In certain circumstances you have the right to ’block’ or suppress the processing of personal data or to object to the processing of that information. Further information is available on the ICO website;


10.2 Please inform us immediately if you want us to cease to process your information or you object to processing so that we can consider what action, if any, is appropriate.


11. Obtaining and reusing personal data (the right to data portability)


11.1 In certain circumstances you have the right to be provided with the personal data that we hold about you in a machine-readable format, e.g. so that the data can easily be provided to a new professional adviser. Further information is available on the ICO website.


11.2. The right to data portability only applies:


to personal data an individual has provided to a controller;


where the processing is based on the individual’s consent or for the performance of a contract;


when processing is carried out by automated means;


11.3 We will respond to any data portability requests made to us without undue delay and within one month. We may extend the period by a further two months where the request is complex or a number of requests are received but we will inform you within one month of the receipt of the request and explain why the extension is necessary;


12. Withdrawal of consent


12.1 Where you have consented to our processing of your personal data, you have the right to withdraw that consent at any time. Please inform us immediately if you wish to withdraw your consent. Please note:


the withdrawal of consent does not affect the lawfulness of earlier processing;


if you withdraw your consent, we may not be able to continue to provide services to you;


even if you withdraw your consent, it may remain lawful for us to process your data on another legal basis (e.g. because we have a legal obligation to continue to process your data);


13. Automated decision-making


13.1 We do not intend to use automated decision-making in relation to your personal data.


14. Complaints


14.1 If you have requested details of the information we hold about you and you are not happy with our response, or you think we have not complied with the GDPR or DPA 2018 in some other way, you can complain to us. Please send any complaints to: joel@theobald.com;


14.2 If you are not happy with our response, you have a right to lodge a complaint with the ICO(www.ico.org.uk);


15. Contacting Us

If you have any questions about this Privacy Policy, please contact Us by email at: joel@theobaldfox.com, or by telephone on 020 7278 9226, Please ensure that your query is clear, particularly if it is a request for information about the data We hold about you.


16. Changes to Our Privacy Policy

We may change this Privacy Policy from time to time (for example, if the law changes). Any changes will be communicated to you and upon being made aware will be deemed to have accepted the terms of the updated Privacy Policy if you do not contact us within 7 days.

Cookies

A cookie is a small file of letters and numbers that we store on your browser or the hard drive of your computer if you agree. Cookies contain information that is transferred to your computer’s hard drive.

We use cookies to distinguish you from other users of our Website. This helps us to improve your experience when using, and allows us to improve, our Website. The cookies we use are “analytical” cookies. They allow us to recognise and count the number of visitors and to see how visitors move around the Website when they are using it. This helps us to improve the way our Website works, for example by ensuring that users are finding what they are looking for easily.

You may choose to block cookies by activating the appropriate setting on your browser, to refuse the setting of all or some cookies. If you use your browser settings to block all cookies you may not be able to access all or parts of our Website.

Full details of the cookies used on our Website can be found here at the bottom of this policy.

Cookies used by this website

Google Analytics (third party tracking cookies.)

Where your personal data is stored

The data collected from you may be transferred to, and stored at, a destination outside the European Economic Area (“EEA”). It may also be processed by staff operating outside the EEA who work for us or for one of our suppliers. By using our Website and/or submitting your personal data, you agree to this transfer, storage and processing.

Links to other websites

Our Website may contain links to other websites. This privacy policy only applies to our Website so when you link to other websites you should read their privacy policies.

Your rights

You have the right to request a copy of any personal information that we hold about you. To obtain a copy of this personal information, please write to us at the address set out below. We may charge a small fee for this service in accordance with applicable law.

If we do hold information about you, you may ask us to remove or correct information you think is inaccurate.

Changes to our privacy policy

We keep our privacy policy under review and will place any updates on our Website. This privacy policy was last updated on 25/05/18

How to contact Theobald Fox

If you have any questions about our privacy policy or personal information we hold about you, please contact us by post at the following address:

Joel Gardner

Unit 413, Clerkenwell Workshops, 27/31 Clerkenwell Close, Farringdon, EC1R 0AT