Terms & Conditions

1. General nature of advice

TAX FOR HUMANS provides Irish taxation advice; we do not advise on legal matters or on foreign taxation matters. Tax laws and circumstances change over time, and if advice is not implemented when it is given then up-to-date tax advice should be obtained before any steps are taken.

Tax law can be ambiguous and open to more than one interpretation, and is frequently subject to change as a result of new laws (both Irish and EU), decisions of the Irish Courts, and changes in the practice of the Irish Revenue Commissioners (‘Revenue’). There is a risk that Revenue and/or the Courts might, on future occasions, disagree with the interpretation placed on legislation by TAX FOR HUMANS, and it should be noted that TAX FOR HUMANS is not in a position to guarantee that TAX FOR HUMANS’ interpretation of tax law will be accepted by Revenue or the Courts.

Any steps taken to secure a tax benefit may be subject to review by Revenue under general anti- avoidance provisions. TAX FOR HUMANS is not in a position to guarantee that Revenue will not seek to re-characterise transactions under this section. A taxpayer has the option to make a protective notification to mitigate the risks.

As tax consultants, TAX FOR HUMANS may be obliged to report transactions to Revenue that do not rely on ordinary tax planning, and which might enable a tax advantage to be secured. Should TAX FOR HUMANS form the view that advice furnished by it to you requires disclosure to Revenue, we will make this disclosure as appropriate and inform you of this disclosure. The principle of client confidentiality is adjusted accordingly.

2. Scope of the engagement

Our initial online consultation will comprise a general discussion in relation to the Irish tax issues relevant to your circumstances, and planning, transactions or projects being considered by you. If you wish to take specific tax advice from us after our online meeting, we will assess the scope of the advice required and provide a fee quotation for this work. At that point, we will also provide an outline of the information that we require in order to fully advise you.

We will endeavour to carry out our agreed instructions promptly, and in accordance with principles of integrity, professional competence and due care as set out in the codes of practice of Chartered Accountants Ireland.

We may rely on any instructions or requests made or information supplied, whether orally or in writing, by any person whom we reasonably believe to be authorised by you to communicate with us for the purposes of us providing you with our advice.  

3. Anti-Money Laundering

Before we can act for you, we need to be sure of your identity and where you have got your assets from. Ireland has an extensive anti-financial crime regime in place.  Specific anti-money laundering laws require professional persons and other bodies which might likely be able to identify instances of money laundering to carry out certain obligations.  Tax consultants are designated persons under this legislation and, amongst other things, are required to:

  • identify and verify the identity of their clients and the beneficial owner(s) of clients;

  • obtain information on the purpose and intended nature of the business relationship;

  • conduct ongoing monitoring;

  • report suspicions of money laundering to the Financial Intelligence Unit (i.e. an Garda Síochána) and the Revenue Commissioners. This reporting must be done by us without notifying you, except in limited circumstances; and take supporting measures, such as ensuring proper training of personnel and the establishment of appropriate risk-based internal preventive policies and procedures.

Tax offences, including foreign tax offences, are included in the category of criminal activities for anti-money laundering purposes. In fulfilling our requirements under the anti-money laundering legislation, we will assume, unless there are suspicious activities indicating the contrary, that you have discharged all your tax liabilities and that you will discharge them as they fall due.

In order to verify your identity, TAX FOR HUMANS is required to obtain and retain on our files, the following documentation;

  • One type of photo identification, i.e. passport or driver’s licence, and

  • One type of address identification issued within the past 3 months each, i.e., utility bill, bank statement.

4. Fees

Fees are based on the time required for the work, as well as the complexity of the work and the expertise required. Miscellaneous charges in relation to postage, phones, couriers and photocopying (‘outlay’) incurred will also be billed to you.

Our standard hourly charge-out rate is €350, excluding VAT. Rates may be modified from time to time. As fees are partly charged on a time-charge basis, the fees will be lower if you and your other advisers facilitate the work by providing any information requested in a timely manner.

We endeavour to provide a quotation in advance of commencing each piece of work, once the scope of the work has been established. Please note that quotations are intended as a guideline only and are not binding. Any other advice/work requested will be the subject of separate and additional fees, charged on the basis of the time required for the work at the prevailing charge-out rate.

Fees may issue on a project basis, or on an interim basis in cases where work is likely to continue for more than one month. Payment of the fee (plus VAT) is due on issue of the invoice.

5. Client’s Responsibilities

It is assumed by TAX FOR HUMANS that all personal data provided by you, and by other advisers on your behalf, has been acquired and processed in compliance with data protection legislation.

As tax advice can be complex, TAX FOR HUMANS recommends that formal written advice be secured in all cases. Any comments made in meetings or discussions should not be relied upon in the absence of written confirmation, and it is your responsibility to secure written advice before taking any steps.

TAX FOR HUMANS relies on you to provide full, accurate and timely information; advice is limited to the scope of our instructions and is given in reliance on information provided by you. Where background information is stated in a letter or report, it is your responsibility to review the information for accuracy and to draw any inaccuracy to the attention of TAX FOR HUMANS, in case this has an impact on the advice provided. In addition, if any assumptions are identified in the advice provided, it is your responsibility to revert if any assumptions are inaccurate. TAX FOR HUMANS will not be liable for any loss or expense arising if inaccurate advice has been given on the basis of any assumption, clearly identified, because that underlying assumption is incorrect.

All advice is provided for your purposes only and must not be passed to third parties without our formal written consent.

6. Audit

It should be noted that taxpayers who are audited are at risk of interest, penalties, publication and prosecution. Revenue may publish a tax defaulter unless:

  • complete information is voluntarily furnished in relation to the matter, prior to commencement of the audit, i.e. a qualifying disclosure is made, or

  • the penalty does not exceed 15% of the amount of tax underpaid, or

  • the sum payable, excluding interest and penalties, does not exceed €50,000.

If Revenue decide to prosecute, TAX FOR HUMANS and its employees may be called upon to give evidence in relation to a client.

7. Limitation of Liability

Unless otherwise specified in writing TAX FOR HUMANS’ entire liability, whether in contract or, under statute or otherwise, in connection with all our work done for you will not, unless TAX FOR HUMANS has been fraudulent, exceed 3 (three) times the fees charged for our work done for you.

This cap on liability shall apply to any potential liability, including cases where claims of negligence or breach of contract are made.

TAX FOR HUMANS is not authorised and does not purport to give advice in any matters arising in any jurisdiction other than in Ireland and no liability is accepted by TAX FOR HUMANS for any action taken by you on references made by TAX FOR HUMANS to non-Irish matters.

8. Confidentiality

TAX FOR HUMANS is committed to client confidentiality and will not release confidential client information without prior client consent, unless legally obliged to do so. Please note that there is some limited provision for obliging tax advisers to release information to Revenue in certain instances.

9. Retention of Documentation

Where relevant, TAX FOR HUMANS’ practice is to retain documents relating to client assignments for seven years after the end of the year in which the relevant assignment occurred. After that time all client documentation held may be destroyed without reference to the client, unless separate arrangements have been agreed, at the client’s request.

Agreement of Terms

Under EU Regulations, clients who are private individuals (and not businesses) have the right to cancel contracts for services made ‘off premises’ within 14 days from when you instruct us to act for you without giving reasons and without incurring costs. This 14-day period is known as a ‘cooling off’ period or a cancellation period. Where you are a private individual and you want this firm to start working on your behalf before the 14-day cancellation period has expired, then you must instruct us to do so. 

Paying our fee in advance of an initial online consultation and attendance at that meeting will be taken as your express instruction that you are waiving your right to the 14-day ‘cooling off’ period. These terms and conditions will remain effective from the date of attendance at our initial online consultation until they are replaced. You or we may vary or terminate our authority to act on your behalf at any time without penalty. Notice of variation or termination must be given in writing.