Grindeys llp values its reputation for ethical behaviour and for financial probity and reliability.  It recognises that over and above the commission of any crime, any involvement in the facilitation of tax evasion will also reflect adversely on its image and reputation.

Grindeys llp does not tolerate tax evasion, nor the facilitation thereof under any circumstances, whether committed by or facilitated by its employees, a client or associated persons/companies.

Grindeys llp is committed to fighting tax evasion and it has rigorous policies and procedures in place to detect and prevent the facilitation of tax evasion offences.

Grindeys llp provides regular training on the requirements of the CFA to all its employees.

Grindeys llp requires all employees to demonstrate the highest standards of honesty at all times and it will take appropriate disciplinary action wherever tax evasion or the facilitation thereof by any employee has been proven.

Grindeys llp undertakes due diligence on all associated persons/companies to mitigate the risk of facilitation of tax evasion offences and, as part of its due diligence procedures, all agreements with third parties contain suitable provisions to enable termination of such agreements where associated persons/companies do not comply with the provisions of the CFA.

Stephen Grocott

Date: 30th November 2017