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Terms & Conditions

Rayner Essex LLP is a limited liability partnership registered in England and Wales with the registered number of OC338376 and VAT number 2350 7600 81. The registered office and principal place of business is Tavistock House South, Tavistock Square, London WC1H 9LG. The Partners are all members of Rayner Essex LLP. In this website reference to “Rayner Essex”, ”we”, “our”, “us” is to Rayner Essex LLP.

Rayner Essex LLP is regulated by the Institute of Chartered Accountants in England and Wales for a range of Investment Business Activities.

The firm is not authorised under the Financial Services and Markets Act 2000 but we are able in certain circumstances to offer a limited range of investment services to clients because we are members of the Institute of Chartered Accountants in England and Wales. We can provide these investment services if they are an incidental part of the professional services we have been engaged to provide.

Rayner Essex LLP is registered to carry on audit work in the UK and Ireland by the Institute of Chartered Accountants in England and Wales.

Details about our audit registration can be viewed at www.auditregister.org.uk for the UK under reference number C001980026.

In accordance with the disclosure requirements of the Services Regulations 2009, our lead professional indemnity insurer is AIG Europe Limited, of 58 Fenchurch Street, London EC3M 4AB. The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada but does not exclude any action for a claim brought in any court in the United States of America or Canada.

Legal Disclaimer

The information contained in this Site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this Site. Accordingly, the information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services.  As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult you Rayner Essex LLP partner contact.

While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, Rayner Essex LLP is not responsible for any errors or omissions, or the results obtained from the use this information. All information in this Site is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty or any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Rayner Essex LLP, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility or such damages.

Certain links in this Site connect to other Web Site maintained by third parties over who Rayner Essex LLP has no control. Rayner Essex LLP makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.

©Rayner Essex LLP 2016