TERMS AND CONDITIONS OF THE PRACTITIONER

1. In these Terms and Conditions references to the 'Practitioner' are to the person who will
provide the services to you, the 'Client'.

2. In general, the only service to be provided by the Practitioner is the completion of the
Client's tax return for the relevant tax year and any work that is necessary in order to
complete the return. However, the Practitioner may agree, in his discretion, to provide to the
Client other services listed on SimpliTax's Menu of Services. We would point out specifically
that, unless otherwise agreed in writing, the Practitioner shall not provide any tax advice or
other assistance. If the Client needs advice or assistance which the Practitioner cannot
provide, he will, if possible, refer the Client to someone else. However, any recommendation
or referral by the Practitioner (or SimpliTax) can only be made without responsibility on the
part of the Practitioner (or SimpliTax).

3. The Practitioner will use reasonable care, skill and effort in completing the Client's tax
return and in providing any other agreed services, within the timescale agreed with the
Client. However, the Practitioner's obligations are subject to the Client providing him with the
information necessary to complete the return and in doing so in sufficient time for the
Practitioner to be able to meet the agreed time limit. The Client must provide the Practitioner
with all information relevant to the completion of the tax return in accordance with the
Practitioner's guidance (if any), and he must ensure that such information is accurate and
complete.

4. The Client will appreciate that the SimpliTax service is a low cost service. It is therefore
necessary for the Practitioner to limit his liability to the Client to the risks and amount for
which he is insured under his professional indemnity ('PI') insurance policy. This limit on
liability will apply to any and all loss or damage arising out of the performance by the
Practitioner of services to the Client including misrepresentation, breach of contract and
negligence or otherwise. We would point that this limit on liability shall not apply to death or
personal injury caused by the Practitioner's negligence.

5. The Client must pay the Practitioner for the completion of a tax return after completion by
the Practitioner of the return, but immediately prior to its delivery to the Client. The
Practitioner shall not be obliged to deliver the return to the Client until payment has been
made in full in accordance with these Terms and Conditions. Payment for any other service
shall be made as agreed with the Practitioner.

6. Payment shall be by cheque with the full amount due covered by a current banker's card, or
cash, may be accepted.

7. The fee charges for SimpliTax services and these Terms and Conditions may be altered at
any time but any alterations shall not affect any existing contract between the Practitioner and
the client.

8. Client confidentiality shall be maintained at all times. Information provided will be used
only for the purpose of the Client's tax affairs. No information shall be disclosed to any third
parties without the Client's prior written consent, unless the Practitioner has a legal duty to
disclose the information. The Client should note that information provided by the Client to the
Practitioner may not be covered by legal professional privilege.

9. The Practitioner is not an agent or employee of SimpliTax Limited and all services
provided to the Client are provided by the Practitioner as principal. Accordingly, there is no
legal relationship between the Client and SimpliTax Limited and Simplitax Limited shall not be
liable or accountable to the Client in any way.