Definitions
"smithstaxation.co.uk" is an online UK tax service portal provided by Smith's Taxation Limited as following referred to as the Supplier on the internet, consisting of information, data and content.

"User" means each person who accesses smithstaxation.co.uk or any of its products whether purchased or not.

Agreement
This Agreement sets out the Terms and Conditions applying to all users of smithstaxation.co.uk. By using smithstaxation.co.uk (other than to read this Agreement), the User agrees to comply with all Terms and Conditions set out in this Agreement.

For the avoidance of doubt, all rights and protection provided to smithstaxation.co.uk under the terms of this agreement shall apply, its associates and service providers and their respective directors, officers, employees, agents and sub-contractors.

E-Books (Downloads) are supplied on Single Licence, and Multiple Licence. A Single Licence is defined as a licence for a Sole Practitioner firm or Single Director Company per office site. A Multiple Licence is defined as a licence for a Partnership/Company of 2 or more Partners/Directors per office site.

By accepting these Terms and Conditions you authorise us to contact you by e-mail to:-

i)	to complete the purchase of an E-Book (download) by supplying you with a weblink and password.
ii)	to send you e-mails on a regular basis advising you of new products, and occasional newsletters.
iii)	you may withdraw the authorization, in ii) above, at anytime by asking us to remove you from our database via our contact form by clicking here.
iv)	we agree not to pass on or sell your contact details to any other organization.

Changes to Terms
smithstaxation.co.uk has the right to change any of these Terms and Conditions, or to introduce new conditions, at any time. Such changes, modifications, additions or deletions shall be effective immediately upon notice thereof, given by means of publication on smithstaxation.co.uk. Any further use of smithstaxation.co.uk by the "User" after such publication shall be deemed to constitute acceptance of the revised Terms.

Copyright

Permission is granted for your personal use of copyright material for the limited purposes of:
-	printing in hard copy from portions of the content of this website and or products.
-	downloading the pages on this website for personal viewing in a compatible web browser; and
-	storing the pages of this website in a cache or other temporary retrieval system for the sole purpose of personal viewing offline.
Otherwise all rights are reserved. Except for the quotation of short passages for the purposes of criticism and review, no part of this website or products may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means except for the above mentioned personal use. FAQs The FAQs on www.smithstaxation.co.uk form part of these Terms and Conditions.

Returns and cancellation
All returns and cancellations are conveyed on a business to business basis and the terms and conditions are at the discretion of the Supplier.

If a cancellation of a book/s order, for whatsoever reason, has been authorised by the Supplier the Purchaser must return them in their original condition to the Supplier at their cost. If goods are not returned by the Purchaser the Supplier reserves the right to deduct the cost of recovering the goods from any refund due to the Client.

Refunds will only be made on the credit or debit card that was originally used to complete the transaction within 30 days.

Trade Marks
The logo "smithstaxation" is a trade mark of Smith's Taxation Limited. All other marks, names and logos mentioned on this website may be trade marks of their respective owners.

Linking
Links are permitted to the home page of this website only and not to any other pages of this website. Please contact us to obtain permission to link to our home page.

We provide links to third party organisations as sources of further information on tax matters. These are provided in good faith but we cannot be held responsible for the content of these sites as they are maintained by third parties outside our control. If you believe that the content of these websites is not appropriate please contact us via the 'contact us' option on our home page.

Disclaimer
The editor or publishers cannot accept responsibility for loss occasioned to any person acting or refraining from action as a result of the material on this website and any publication purchased from Smith's Taxation Limited.

The information is supplied with the understanding that the publisher is not engaged in rendering legal or other professional service. If legal or other expert assistance is required, the services of a competent professional person should be sought.

Smith's Taxation Limited does not warrant or guarantee the timeliness, accuracy, or completeness of any information or services provided. Additionally, there are no warranties as to the results obtained from the use of the information and services.

Miscellaneous
This Agreement shall be construed in accordance with the laws of England. No waiver by either party of any breach or default hereunder shall be deemed to be a waiver of any preceding or subsequent breach or default. The section headings used herein are for convenience only and shall not be given any legal import. References to any gender shall be taken to apply to every gender as appropriate. References to the plural shall include the singular and vice versa.