UK: Weekly Tax Update – Monday, 17 November 2014

Last Updated: 20 November 2014
Article by Tina Riches


1.1 Upper Tribunal (Tax and Chancery) has moved

The Upper Tribunal (UT) in London has moved from Bedford Square to the Rolls Building in Fetter Lane.


2.1 Distributions from non-UK resident companies

A First-tier Tribunal (FTT) has allowed a taxpayer's appeal that he is entitled to be treated, under ITTOIA 2005 s.399, as having paid income tax at the 10% dividend rate on distributions from non-UK resident companies. HMRC's view had been that such treatment only applied to distributions from UK resident companies.

In the case Philip Shirley v HMRC (TC/2012/11057), the Appellant's position was that the wording of the ITTOIA 2005 s.399 is clear and it applies to dividends received by UK resident individuals from non-UK resident companies. As such, he was entitled to be treated as having paid income tax equal to the ordinary dividend rate on distributions not qualifying for a 1/9 tax credit under s.397 (applicable to distributions from UK resident companies) nor, post FA 2008, the similar 1/9 tax credit under s.397A (for qualifying distributions from non-UK resident companies).

HMRC's position is that s.399 does not apply to UK resident individuals who receive distributions from non-UK resident companies. HMRC's view is that the alternative interpretation suggested would be against the overall purpose and rational of Chapter 3 and Part 4 of ITTOIA and that ITTOIA is a tax law rewrite statute and there was no intention to change the law.

In deciding the case the FTT looked at how legislation is to be interpreted and when and how antecedent legislation, ie that preceding the tax law re-write, can be referred to. The FTT found that the literal reading of the legislation is unambiguous and supported the Appellant's contention. In addition, as there is no difficulty in interpreting the literal words of the statute, and as there is no ambiguity, it could not consider antecedent legislation.

The impact of the decision will be less for the current in-date tax years than would have been the case prior to 2008/09, following the introduction of a 1/9 tax credit for qualifying distributions non-UK resident companies. However there are a number of unrelated open cases where EU law obligation questions have been raised regarding the restriction of the 1/9 tax credit under s.397 to only UK resident companies. It may be that the taxpayers in those cases might look to this as an acceptable fall-back position.

2.2 Updates to HMRC IHT manual

HMRC updated its IHT manual on 10 November to reflect:

  • changes in the rules of intestacy from 1 October 2014 onwards;
  • HMRC current thinking and practices on lifetime transfers. Out of date procedural; guidance has been removed; and
  • current practices and correct small errors.

Some pages have been deleted, including all pages that begin with IHTM32, apart from IHTM32191

2.3 OTS review of penalties

The Office of Tax Simplification (OTS) has produced a report addressing inconsistencies and other issues in the application by HMRC of the tax penalty provisions introduced in Finance Acts 2007, 2008 and 2009. Its research revealed the regime itself was generally viewed as sound. Overall the OTS concluded that there needs to be the full post implementation review and assessment of where the regime could be simplified, together with a general review of whether the design features of the system are appropriate in an increasingly automated world. The OTS has made some 14 immediate recommendations, all aimed at improving the workings of the penalties system:

  • To have a facility for excluding from automatic inclusion in self assessment (SA) those receiving overseas pensions who were consistently below the tax threshold;
  • To have a reminder in the on-line SA form for income tax that despite actually completing the information and making the payment, the on-line procedure for submission needs to be completed to avoid a late filing penalty;
  • Further training and helpsheets on late filing penalties be provided for HMRC contact call centre staff;
  • If zero income SA returns are submitted for two or more consecutive years, it is recommended that an automated letter is generated asking if the taxpayer still needs to be on the SA register;
  • Further information be included in the January SA reminder letter, covering penalties for late submission, that a submission of the current return is required, and how to notify HMRC if a return is no longer required in future;
  • Explanatory letters should accompany the summary information sent out on tax, interest and penalties owed;
  • Currently, if not in the PAYE system the only way to pay overdue PAYE/NICs is by cheque in UK sterling. It is recommended that HMRC set up a system for taxpayers to pay the tax due by an alternative method such as credit card or bank transfer;
  • HMRC provide further training for managers to emphasise their role in how penalties are applied and to get more consistency amongst their staff;
  • Further examples be provided to staff on how to avoid errors when discussing penalty suspension;
  • HMRC carry out assurance work on suspension of penalties for carelessness, aimed at achieving greater consistency across HMRC;
  • HMRC investigates alternative methods of publicising the behaviours and suspension criteria so that staff gain a better understanding of how to apply these;
  • HMRC review their guidance on 'special reduction' and put more emphasis on training in this area;
  • The VAT register be examined with the aim of de-registering those business which should no longer be there; and
  • The VAT default surcharge regime should be brought into line with the late filing penalties in FA2009 Sch 55 & 56.


3.1 Update to HMRC guidance on national insurance

HMRC has updated its National Insurance manuals on NIC avoidance. The changes consolidate and reorder parts of the existing guidance. NIM52000+ is a new section on Part 7A of ITEPA 2003, employment income provided by third parties, including trusts. The guidance is based on 2011 FAQs.

The guidance at NIM52700 confirms that where an application for income tax relief is made under ITEPA 2003 s.554Z14, where earmarking or provision of security is not followed by a further relevant step, such as the payment of a contribution or provision of a benefit, then if income tax relief is given under these rules, NICs relief is not given and the NICs paid remain properly paid. It is a long-standing principle of the NICs system that Class 1 NICs are not refunded unless they have been paid in error.

The new manual sections are: NIM42000 - NIM53550 and NIM58000 - NIM62000). New material is at: NIM52150, NIM52700 and NIM52750


4.1 IR35 return and payment deadline 31.1.15

IR35 intermediaries who submitted a final2013/14 FPS 'return' with provisional or estimated figures and made payments based on those, need to submit any amendment with final figures by 31 January 2015 and pay any outstanding tax. No individual reminders will be issued.

Any adjustments should be notified to HMRC via an 'earlier year update (EYU)' under real time information (RTI). Commercial payroll software should generally have the facility to make EYU's under RTI but if it does not the HMRC 'basic PAYE tools (BPT)' software will

allow submission. Instructions on how to download the BPT software and make a submission are at:

HMRC has confirmed that where there is no change to the figures, unlike under the old paper system, it is not necessary to submit an EYU confirming the figures are final.

4.2 Joint statement with Germany on preferential IP regimes

The UK and Germany have issued a joint statement on their proposal for a 'modified nexus' approach to preferential IP regimes such as the UK's patent box. The proposal has been put together in the light of OECD action point 5, Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance.

The modified nexus approach seeks to ensure that substantial economic activities must be undertaken in the jurisdiction in which a preferential regime exists, by requiring tax benefits to be connected directly to R&D expenditures.

The statement also discusses the level of uplift for non-qualifying related party or outsourcing expenditure, indicating that acceptable regimes will be able to get a maximum 30% uplift of their qualifying expenditure (subject to a cap based on actual expenditure).

To manage the transition to the new regime it is proposed that:

  • all existing regimes will be closed to new entrants (products and patents) in June 2016;
  • existing regimes will be abolished by June 2021;
  • those within the existing regimes retain their regime benefits until June 2021;
  • the Forum on Harmful Tax Practices should work to reach agreement by June 2015 on a practical and proportionate tracking and tracing approach that can be implemented by companies and tax authorities, which includes transitional mechanisms for intellectual property from existing into new regimes, and special rules for previous expenditure.

It will be interesting to see how the proposal is received and how its final form in the UK differs from the existing UK regime. It appears there will be more restrictions on the UK regime, but companies and groups using (or considering using) the UK regime will need to review their own situation to determine how best to react to these developments.

4.3 Recognised stock exchange

SI 2014/2942 specifies the market known as BX Swiss AG as a recognised foreign exchange and a recognised foreign options exchange for the purposes of stamp duty and stamp duty reserve tax relief. It comes into force on 2 December 2014. This brings the BX Swiss AG within the definition of a regulated market so that the sale to a person (or their nominee) who is a member of that exchange and acting as an intermediary, qualifies for relief from stamp duty.

4.4 Social investment tax relief guidance - social impact contractor

The Cabinet office has published the requirements for accreditation as a 'Social Impact Contractor' (a Company Limited by Shares that has been accredited by the Minister). Under part 5B of the Income Tax Act 2007, and the Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014, investments by individuals into a social impact contractor can be eligible for Social Investment Tax Relief (SITR). SITR will be in place for investments made, or capital gains arising, in the period from 6 April 2014 to 5 April 2019.

Broadly SITR will give individuals who invest in qualifying social organisations a reduction of 30% of that investment in their income tax bill for that year. The maximum annual investment an individual can make which qualifies for tax relief is £1 million. There's no minimum investment limit. If income tax relief has been given (and not withdrawn) on the cost of the investment, and it is disposed of after the individual has held it for at least 3 years, any gain made is free from capital gains tax.

It is also possible to defer payment of tax on a capital gain if the gain is reinvested in shares or debt investments that would also qualify for SITR Income Tax relief. The investor doesn't need to have made a claim for SITR Income Tax relief.

Eligible organisations (which will demonstrate their eligibility to investors by means of a compliance certificate) can receive up to €344,827 (around £290,000) over 3 years in tax-advantaged investment.

HMRC has further background information on SITR at:

4.5 EU discussion of a general anti abuse rule for the parent subsidiary directive

On 7 November 2014 the Council of the EU discussed (and agreed to take forward with the aim of achieving agreement at a Council meeting on 9 December 2014) a draft amendment to EU tax rules aimed at stopping tax avoidance and aggressive tax planning by corporate groups, by introducing a binding anti-abuse clause in the EU's parent-subsidiary directive.

The clause would prevent misuses of the directive and ensure greater consistency in its application in different member states. It would require governments to refrain from granting the benefits of the directive to an arrangement, or a series of arrangements, that are not 'genuine' and have been put in place to obtain a tax advantage, rather than for valid commercial reasons reflecting economic reality.

The draft anti-abuse clause is formulated as a common EU 'de minimis' rule. It would allow member states to apply stricter national rules, as long as they meet minimum EU requirements.

4.6 Authorised Investment Trusts - proposed amendment to regulations

HMRC has issued a note on a proposed amendment to the Authorised Investment Trust (Tax) regulations (SI 2009/964) to deal with the problem faced by some funds wishing to pay out an interest distribution, rather than a dividend, when part of the income they had received was a property income distribution from a REIT.

SI 2009/964 Regulation 17(2) states that "Amounts chargeable to corporation tax in accordance with Part 4 of CTA 2009 must not be included in any amount of income allocated for distribution as yearly interest".

As an authorised fund is required distribute all its income, this rule has the effect that if even a small amount of income from land and buildings (property income) is received by a fund then it is unable to pay an interest distribution for that period; therefore any distribution must be a dividend distribution.

Normally a bond fund paying an interest distribution would not derive income directly from property. Following the introduction of real estate investment trusts and property authorised investment funds HMRC has been made aware that certain funds, which previously received dividends, may now receive property income distributions (PIDs), which are treated as income from a UK property rental business for tax purposes rather than as dividends.

Therefore, SI 2009/964 will be amended to permit interest distributions in such circumstances, but will be subject to corporation tax on any of its property income with no amounts being deductible against that income. Regulation 17(2) will then be deleted.

The changes will not be retrospective, however, while HMRC's view is that prior to this change some investment funds may have incorrectly paid out distributions as interest, but that the amount of tax at stake is small and administrative costs of correcting past errors are likely to outweigh any tax lost, so it will not expect such transactions to be unwound.

4.7 Compatibility with EU law of the UK attribution of gains rules

The CJEU has released its decision in case C-112/14 concerning the compatibility with EU law of the UK attribution of gains rules (TCGA 1992 s.13). The decision concerns the legislation as it was before the changes introduced by FA 2013. It concluded that the old rules were contrary to the EU principle of freedom of movement of capital.

Some commentators have indicated that even since the FA 2013 changes (which were only effective for computing gains made in 2013/14 or later tax years) there remains uncertainty that property investment companies and offshore retail funds may not fall within the definition of 'economically significant activities' (see TCGA 1992 s.13(5)(ca). Current HMRC guidance on 'economically significant activities and investment and holding companies can be found at CG57314 and CG57315.

For a further discussion of how the attribution of gains legislation affects your particular circumstances and the potential impact of this CJEU decision please get in touch with your usual Smith & Williamson contact.∂=1&cid=601214


5.1 Equestrian property denied relief under DIY builders' scheme

The Upper Tribunal (UT) allowed HMRC's appeal in HMRC v Roy Shields [2014] UKUT 0453 (TCC). They found that the terms of a planning condition specifying the occupant as the manager of the particular equestrian business carried on at the particular address, was also a restriction on the separate use or disposal of the property in the context of the limitation contained in VATA 1994 Sch 8 group 5 note 2(c). Input tax relief under the DIY builders' scheme was therefore denied.

Those looking to apply the VAT builder's DIY scheme need to be certain that they comply with the detailed rules including correctly assessing for VAT purposes the planning consent and any restrictions or covenants regarding use as residential property.

The UTT approach to considering whether VATA 1994 Sch 8 group 5 note 2(c) was applicable was that 'it is necessary to ascertain whether a term of any statutory planning consent.... prohibits the separate use or separate disposal of the dwelling', in this case basically separate from the rest of the business.

The condition at issue was drawn up as follows:

"The occupation of the dwelling shall be limited to a person solely employed by the equestrian business at 274 Bangor Road, Newtownards, and any resident dependants....."

The UT concluded that by referring to the particular business carried on at the particular address, the condition was more than a mere 'occupation condition', and (in contrast to the conclusion of the FTT) did amount to a restriction on the separate use or disposal of the property in question. The UT considered but distinguished several similar cases, hence providing a useful summary of the case law in this area.

It may be difficult to prevent the imposition of highly prescriptive planning permission clauses when building a residence. However an awareness of the scope of the restriction imposed by VATA 1994 Sch8 group 5 note 2(c) may be helpful in agreeing a planning condition that does not prohibit input VAT recovery on this point alone.

5.2 VAT exemption for catering services linked to education

HMRC has issued Brief 39/2014 concerning their interim position following the decision of the Court of Appeal to grant leave to appeal against the UT's decision in the case of Brockenhurst College. There is no change to HMRC policy that supplies in training college restaurants are outside the scope of the educational exemption, because they are enjoyed by third parties not in receipt of education. However, HMRC will consider claims and make repayments where the circumstances are the same as in Brockenhurst College, subject to protective assessments pending the outcome of the Court of Appeal hearing.

Both the First-tier Tribunal (FTT) and Upper Tribunals (UT) concluded that supplies from the College's restaurant used for training chefs, restaurant managers and hospitality students, and tickets for concerts and other live performances put on by students as part of their educational courses, were exempt supplies.

The UT considered the supplies were closely related to the exempt supplies of education because they enabled the students to enjoy better education. The requirement in the domestic law for the supplies to be for the direct use of the student was met because they were of direct benefit to him. HMRC disagreed with the conclusion on the basis that the supplies were outside the education exemption because the students were not the beneficiaries of the supplies in question, but only benefitted from making them.

The Court of Appeal hearing is expected to take place from 16 to 17 February 2015.

The Brief comments that the policy will not be reviewed until the Court of Appeal releases its judgment next year.

5.3 VAT appeal updates

HMRC has updated (as of 16 October 2014) its list of VAT cases that it has:

  • lost at the First-tier Tribunal that could have a wider impact;
  • lost in the Upper Tribunal or higher courts; or
  • taken a decision about whether to appeal.

Concerning the case of Alexandra Countryside Investment Ltd and the conversion of mixed use to residential property, the note comments:

'HMRC decided not to appeal. We have recently commenced reviewing our existing policy of conversions of mixed use buildings to dwellings of which this case is an example. A Revenue and Customs Brief will be issued on conclusion of that review either confirming the existing policy or announcing any changes.'

5.4 Economic activity for the purpose of zero rating

The Upper Tribunal (UT) has agreed with the First-tier Tribunal (FTT) that construction services supplied to Longridge on Thames to upgrade its training facilities should be zero rated as they related to supplies for a building that was intended for use solely for relevant charitable purposes (otherwise than in the course or furtherance of a business). The UT agreed with the FTT that taking all facts and circumstances into account Longridge was not carrying on an economic activity, despite charging fees – though the fees did not cover costs. The construction services supplied to it could therefore be treated as zero rated.

The objects of Longridge (a registered charity) include:

  1. To safeguard and promote Longridge as a centre of excellence for the advancement of education in water, outdoor and indoor activities for young people generally, and for purposes related thereto such as coaching, leadership and training in water and other activities; and
  2. To promote the development of young people in achieving their full physical, intellectual, social and spiritual potential as individuals, as responsible citizens and as members of their local, national and international communities.

A three tier pricing system was used to ensure the facilities were affordable for the young people for whom they were intended. The cost of providing the activity was higher than the charge to young people but may be lower than the charge to adults for particular activities. There was a small proportion of the adults whose participation was not subsidised by Longridge, but the FTT considered this did not taint the activity of Longridge to classify it as in the course or furtherance of a business.

HMRC contended that the FTT had erred in law by focusing on the prices that Longridge charged and that in most cases these did not cover the costs of providing the service. They contended that from a VAT perspective this incorrectly amounted to treating the activity as not being an economic activity because it is not profit-making and not designed to be profit-making.

However, the UT concluded it was for the FTT to decide, on the basis of all the facts before it, on which side of the line the instant case falls. They had considered the scale of the payments made, the way they were calculated and the way the finances of Longridge were dealt with in terms of donations and the use of volunteers and (in the opinion of the UT), their conclusion could not be overturned.

HMRC sought to rely on the existence of various VAT exemptions to show that charitable activities, which are not pursued for profit and which charge lower prices than commercial enterprises, are still to be regarded as economic activity.

Here the UT agreed with the FTT that the existence of the exemption shows that some non-profit supplies of educational or sports services to young people are economic activities and may therefore seek to rely on the exemption. But it does not mean that every organisation meeting that description is carrying on an economic activity.

We have taken care to ensure the accuracy of this publication, which is based on material in the public domain at the time of issue. However, the publication is written in general terms for information purposes only and in no way constitutes specific advice. You are strongly recommended to seek specific advice before taking any action in relation to the matters referred to in this publication. No responsibility can be taken for any errors contained in the publication or for any loss arising from action taken or refrained from on the basis of this publication or its contents.

To print this article, all you need is to be registered on

Click to Login as an existing user or Register so you can print this article.

Tina Riches
In association with
Related Video
Up-coming Events Search
Font Size:
Mondaq on Twitter
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
Email Address
Company Name
Confirm Password
Mondaq Topics -- Select your Interests
 Law Performance
 Law Practice
 Media & IT
 Real Estate
 Wealth Mgt
Asia Pacific
European Union
Latin America
Middle East
United States
Worldwide Updates
Check to state you have read and
agree to our Terms and Conditions

Terms & Conditions and Privacy Statement (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

Use of

You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these terms & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.


Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from this server.

The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.


Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.

Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

If you do not want us to provide your name and email address you may opt out by clicking here .

If you do not wish to receive any future announcements of products and services offered by Mondaq by clicking here .

Information Collection and Use

We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to with “no disclosure” in the subject heading

Mondaq News Alerts

In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.


A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

Log Files

We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.


This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

Surveys & Contests

From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.


If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.


This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to

Correcting/Updating Personal Information

If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to

Notification of Changes

If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

How to contact Mondaq

You can contact us with comments or queries at

If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at and we will use commercially reasonable efforts to determine and correct the problem promptly.