As part of this commitment to quality, the firm has attained and is determined to retain Lexcel which is confirmation of compliance with the Law Society’s Practice Management Standards. We have also been awarded the Law Society’s Conveyancing Scheme (CQS) quality mark, reflecting the integrity of our partners and staff, and the high standards of work and training achieved in property matters.
When we are first instructed, we assign a Client Partner who has ultimate responsibility for the care and management of a client’s matter. This process ensures consistency of approach, particularly in matters which require support across a number of different legal teams.
The Firm’s Structure
The firm is a Limited Liability Partnership. The Members of the LLP are David Bird, Erica Burrows, Sam McEwan, Carol Morris, Richard Mullings, Nicholas Parsons, Rachel Wooddisse, Elizabeth Stilwell, Sophie Aldis and Sewell Mullings Logie Ltd.
The LLP Membership Agreement determines the rights of members.
The firm is managed by Erica Burrows.
Anti Facilitation of Tax Evasion Statement
This statement sets out the position of Sewell Mullings Logie LLP with respect to the non-facilitation of tax evasion, as set out in the Criminal Finances Act 2017.
It is our policy to conduct all of our business in an honest and ethical manner. We take a zero-tolerance approach to the facilitation of tax evasion, whether under UK law or under the law of any foreign country.
We are committed to acting professionally, fairly and with integrity in all our business dealings and relationships wherever we operate and implementing and enforcing effective systems to counter tax evasion facilitation.
Neither we as a firm, our partners or other members of staff will not undertake any activity which amounts to facilitation of tax evasion; we will take all steps necessary to prevent the facilitation of tax evasion.
“Tax evasion” means an offence of cheating the public revenue or fraudulently evading UK tax, and is a criminal offence. “Foreign tax evasion” means evading tax in a foreign country, if the conduct is an offence in that country and would be a criminal offence if committed in the UK. Tax evasion is not the same as tax avoidance or tax planning.
“Tax evasion facilitation” means being knowingly concerned in, or taking steps with a view to, the fraudulent evasion of tax (whether UK tax or tax in a foreign country) by another person, or aiding, abetting, counselling or procuring the commission of that offence. Tax evasion facilitation is a criminal offence, where it is done deliberately and dishonestly.
What It Means For You
We expect our Partners and other employees to fully adhere to our non-facilitation of tax evasion policy and procedures. We will not:
- Engage in any form of facilitation of Tax Evasion or Foreign Tax Evasion ;
- Aid, abet, counsel or procure the commission of a Tax Evasion or Foreign Tax Evasion offence by another person;
- Fail to promptly report any request or demand from a third party to facilitate the fraudulent evasion of tax by another person;
- Engage in any other activity which may lead to a breach of our non-facilitation of tax evasion policy.
What We Will Do
We will listen to any concerns raised by our employees in relation to this policy respectfully, and will take appropriate action.
We will take preventative measures against tax evasion by being vigilant and adopting a questioning culture. In particular, we will:
- Query any request for invoices to be sent to a company address when the client is an individual;
- Investigate property valuations to ensure they are a true reflection
- Request full and honest disclosure of assets and financial status.
In the event that we consider the client is instructing Sewell Mullings Logie in such a way that it may amount to facilitation of tax evasion, we shall take such steps that are necessary to prevent this, which may involve terminating the business relationship. There are also occasions when such activities will be reported to the appropriate authorities, in accordance with our legal duties.
Our tax evasion policy is endorsed at the highest level by partners and is reviewed on an annual basis.