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  1. Terms of Use
    This page sets out the terms and conditions of use (the ‘Terms of Use’) of our Website held under the domain name (the ‘Website’). Please read these Terms of Use carefully before you begin to use the Website. By accessing and continuing to use this Website you agree and acknowledge that you do so under the Terms of Use.
    ‘User’ means the person or persons accessing this website whether an individual, firm, company or other organisation or entity.
  2. Information about McKie & Co
    The Website is owned by McKie & Co LLP. In these Terms of Use, references to ‘McKie & Co’, ‘the firm’, ‘we’, ‘us’, ‘our’ and ‘ours’ are references to McKie & Co LLP.
    McKie & Co LLP is a limited liability partnership registered under number OC300925. Its registered office and principal place of business are at Rudge Hill House, Rudge, Somerset, BA11 2QG. Our VAT number is 736 0548 33. The word ‘partner’ is used to refer to members of McKie & Co LLP. A list of members is open for inspection at the above address.
    We maintain compulsory professional indemnity insurance with AXA Insurance UK Plc of 5 Old Broad Street, London EC2N 1AD. The territorial coverage of our policy is worldwide excluding Canada and the USA.
  3. Use of the Website
    Anyone is entitled to view any non-password protected parts of the Website and to use for their own purposes the information contained therein, provided:-
    (a) it is used for information purposes only and not for any other purpose;
    (b) it is reproduced only for personal use and, without restricting the generality of the foregoing, it is not reproduced on any other Website without the written permission of McKie & Co LLP or for commercial gain;
    (c) any links created to the Website are notified to and approved by McKie & Co LLP before they are created;
    (d) no part of the Website is copied, stored in a retrieval system, or transmitted in any form or by any means to any third party without the written permission of McKie & Co LLP.
  4. Intellectual Property Rights
    Unless otherwise stated, all intellectual property rights in any content which appears on our Website is owned by McKie & Co LLP. The Website is for personal and non-commercial use. No part of the Material on our Website or the Website itself should be used for commercial purposes without obtaining a licence to do so. Material must not be copied, sold, reproduced, stored, modified, revised, distributed, transmitted, displayed, published or licensed without the prior written consent of McKie & Co LLP or, where applicable, the respective copyright owner(s).
    Material may be printed or downloaded from the Website to a local hard disk provided that it is for personal use only.
    Nothing in the Terms of Use grants any rights in the Website or the content within the Website. If the Terms of Use are breached, your right to use the Website will cease immediately and you must, at our option, return or destroy any copies of the Material you have made.
  5. Reliance on information posted
    The Website is intended to provide general information only and, as such, should not be considered as a substitute for advice covering any specific situation. Their provision does not create a business or professional services relationship. Laws and regulations vary with jurisdiction and time. Compliance will always depend upon particular circumstances. Published material is correct as at the date of first publication but is not updated. This material should not be taken as providing tax advice and should not be acted on or relied upon as doing so. Any reliance on the information is therefore solely at the user’s own risk.
    Users should seek appropriate advice before taking or refraining from taking any action in reliance on any information contained in this website. So far as permissible by law, McKie & Co LLP does not accept any liability to any person relating to the use of any such information.
    Whilst McKie & Co LLP has taken every precaution in compiling this site it cannot be held responsible for any action (or omission to act) taken by any person or organisation wherever they shall be based, as a result, direct or otherwise, of information contained in or accessed through this internet site.
  6. Warranty and indemnity
    The User warrants to McKie & Co LLP that it will not use the Website, the Material or any part thereof for any purpose that is in contravention of any applicable law or regulation or in a manner that will infringe the copyright, trademarks, service marks or other intellectual property rights of third parties or violate the privacy, publicity or other personal rights of others or in any defamatory, obscene, threatening, abusive or hateful manner. The User shall indemnify McKie & Co LLP, its employees and agents, against all claims, liability, losses, damages and expenses including, without limitation, legal fees and costs arising out of or incurred as a result of any claims made, or litigation brought, against McKie & Co LLP, its employees and agents, as a result of the use by the User of the Website, the Material or any part thereof for whatever purpose, to the fullest extent permitted by law.
  7. Limitation of liability
    McKie & Co LLP hereby disclaims all warranties and conditions with regard to the Material and any goods or services supplied in relation to the Website, whether express or implied or statutory (including all implied warranties and conditions of merchantability and fitness for a particular purpose). In no event shall McKie & Co LLP be liable for any indirect, punitive, special, incidental, or consequential damages whatsoever even if McKie & Co LLP has been advised of the possibility of damages including, without limitation, damages for loss of use, data or profits arising out of or in any way connected with the use or performance of the Website, interruptions or delays to the Website, the provision of or failure to provide services, or for any information, Material, goods and services obtained through the Website or otherwise arising out of the use of the Website, whether based on contract, tort or otherwise to the fullest extent permitted by law.
  8. Links from our Website
    Our Website contains links to websites operated by parties other than McKie & Co LLP. Such links are provided for the User’s convenience only. If these links are used, the User acknowledges that he is leaving our Website. McKie & Co LLP does not control such websites, and is not responsible for their content. McKie & Co LLP’s inclusion of links to such websites does not imply any endorsement of the material on such websites or any association with their operators. The User is solely responsible for evaluating the accuracy and completeness of any information contained on the third party websites, and also the value and integrity of any goods and services offered by such websites.
  9. Privacy and Data Protection
    Our website uses cookies. Cookies are text files placed on your computer to collect standard Internet log information and visitor behaviour information. For more information about what cookies we use, how we use them, and also how we process information about you please refer to our Cookies Policy.
    By using our Site, you consent to us processing your data in accordance with our Privacy Policy and Cookies Policy and you warrant that all data provided by you is accurate.
  10. Viruses, hacking and other offences
    The User must not misuse the Website by knowingly introducing viruses, trojans, worms, logic bombs or other material which is malicious or technologically harmful. The User must not attempt to gain unauthorised access to the Website, the server on which the Website is stored or any server, computer or database connected to the Website. The User must not attack the Website via a denial-of-service attack or a distributed denial-of service attack.

    The User accesses the Website and downloads material from it at his own risk and we will not be liable for any loss or damage caused by a distributed denial-of-service attack, viruses or other technologically harmful material that may infect the User’s computer equipment, computer programs, data or other proprietary material.
  1. Force majeure
    McKie & Co LLP shall not be held to be in breach of its obligations hereunder nor liable to the User for any loss or damage which may be suffered by another party due to any cause beyond its reasonable control including without limitation any act of God, fire, storm, flood, lightening, disease, strike, trade dispute, act of terrorism, any act or omission of government or regulatory bodies or communications operators.
  2. Variations to the Terms of Use
    McKie & Co LLP may, at its sole discretion, modify or revise the Terms of Use at any time by updating the text of this page without notifying you. By continuing to use and access the Website the User agrees to be bound by any variation made by us. Some of the provisions contained in the Terms of Use may also be superseded by provisions or notices published elsewhere on our Website.
  3. General
    If part of the Terms of Use are for any reason held to be invalid or unenforceable by an English Court, the validity or enforceability of the remaining provisions shall not be affected.
    Any failure of McKie & Co LLP to exercise or enforce any of its rights under the Terms of Use shall not be deemed to be a waiver of any such rights or operate so as to bar the subsequent exercise or enforcement or any such rights.
  4. Jurisdiction
    The Terms of Use and the use by the User of the Website shall be governed by the laws of England and the parties hereto submit to the exclusive jurisdiction of the English courts in all disputes arising out of or relating to the Website and/or any transactions made on the Website, or these terms and conditions.