TERMS AND CONDITIONS

Last updated: 2024-08-219

These are the terms and conditions subject to which we allow you to use Our Website. By visiting or using Our Website, or make an order for Services, you agree to be bound by them.

We are Professional Tax Advisers, a partnership trading as Inheritancetaxreturns.ie

Our address is: Herbert House,18-22 Pembroke Road, Dublin D04 TT68

VAT Registration Number: 3403004IH

You are: Anyone who uses Our Website or buys any Service from us in any circumstances.

It is now agreed as follows:

1. Definitions

“Our Website”	means any website or service designed for electronic access by mobile or fixed devices which is owned or operated by us. It includes all of the web pages owned by us.
“Price”	means the price for our Services as set out on Our Website.
“Services”	means all of the services available from Our Website, whether free or charged mainly the service of preparing and filing the inheritance tax returns.
“Work”	means the work we do to provide the Services you have ordered.

2. Interpretation

In this agreement unless the context otherwise requires:

a reference to a person includes a human individual, a corporate entity and any organisation which is managed or controlled as a unit.
in the context of permission, “may not” in connection with an action of yours, means “must not”.
the headings to the paragraphs to this agreement are inserted for convenience only and do not affect the interpretation.
any agreement by either party not to do or omit to do something includes an obligation not to allow some other person to do or omit to do that same thing;
except where stated otherwise, any obligation of any person arising from this agreement may be performed by any other person;
in any indemnity, a reference to costs or expenses shall be construed as including the estimated cost of management time of the indemnified party, such cost calculated €200 per hour.
these terms and conditions apply to all supplies of Services by us. They prevail over any terms proposed by you.
this agreement is made only in the English language. If there is any conflict in meaning between the English language version of this agreement and any version or translation of this agreement in any other language, the English language version shall prevail.

3. Basis of contract

In entering into this contract, you have not relied on any representation or information from any source except the definition and explanation of the Services given on Our Website.
If you use Our Website in any way and make an order on behalf of another person you warrant that you have full authority to do so and you accept personal responsibility for every act or omission by you.
Subject to these terms and conditions, we agree to complete the Work and to provide to you some or all of the Services described on Our Website at the Prices we charge from time to time.
You acknowledge that you understand exactly what is included in the Services and you are satisfied that the Services you intend to buy are suitable and satisfactory for your requirements.
The contract between us comes into existence when we receive payment from you for a Service and shall continue until the Service is completed; for inheritance tax return preparation and filing Services, the contract shall continue until the return is filed with the relevant tax authority and an assessment is issued.
We do not offer the Services in all countries. We may refuse to supply a Service if you live in a country, we do not serve.
We may change this agreement and / or the way we provide the Services, at any time. If we do:
- the change will take effect when we post it on Our Website.
- you agree to be bound by any changes. If you do not agree to be bound by them, you should not use Our Website or the Services.
Our contract terminates on the earliest of:
- our completion of any Work or Service for which you have paid us. If there is any doubt as to when this is, or was, then our decision is final;
- our having worked for the amount of time for which you have paid us, even if the Work is unfinished.
You do not become a client for the time when after completion of one piece of Work we start another. Each piece of Work is a new retainer which terminates when that Work is done. If we should give advice on the same subject at a later time, that advice constitutes a separate contract and does not retrospectively extend the first contract for our Services.
There is no contract between us for any free Service, so you do not become a client by using any free Service and we are not liable to you in any way resulting from your use of any free Service.
Services will be delivered by e-mail as explained on Our Website.
You agree that you are bound by these terms (or the latest version of them) for all future contracts with us, whether ordered through Our Web Site or in some other way.

4. Price and payment

Prices for Services which you may buy as an Irish consumer are inclusive of VAT.
The Price of our Service may be changed by us at any time. But we will never change a Price so as to affect the Price charged to you at the time when you buy a Service.
Payment may be made via our online portal.

5. If you buy as a consumer

This paragraph applies if you buy as a consumer as defined in the European Union (Consumer Information, Cancellation and Other Rights) Regulations 2013. Provided the Regulations apply to the transaction concerned, then the following terms apply to the contract.

We now inform you that information relating to all aspects of our Services is not in this document but in our marketing material, whether that is in the medium of Our Website or in hard copy. The following rules apply to cancellation of your order:
- If you have ordered our Service but we have not yet started to Work for you, you may cancel your order without giving a reason, at any time within 14 days of your order. You will have no obligation and we will return any money due to you.
- If you want us to start Work before 14 days has passed, you can opt out of your cancellation right. To do that you have to instruct us to start your Work as soon as we can. We have provided a form and a full explanation of the procedure at the end of this document.
- If you have ordered our Service and we have started to Work for you, you may cancel your order without giving a reason, at any time within 14 days of your order. You must tell us that you wish to cancel.
- If you do so, you will owe us for work done to the date of cancellation and any money spent on your behalf. If you give up your right to cancel, that will apply to all Work we do for you at any time from now.
In any of the above circumstances, we will return any money due to you within 14 days.
Free Services (if any) are not covered by the Regulations.

6. Security of your credit card

We take care to make Our Website safe for you to use.

Card payments are not processed through pages controlled by us. We use one or more online payment service providers who will encrypt your card or bank account details in a secure environment.

7. Service provision

The Services are listed and described on Our Website. Once you have paid, we will contact you to tell you what information we need from you.
In order to provide the Services, we need specific help from you, as follows:
- Information relating to your gift or inheritance;
- Personal information to include relevant public service number (PPS) numbers;
- Any other relevant information needed to complete your inheritance tax return.
Our Services will be delivered by in the way we have explained in Our Website.
If we are not able to provide you Services within 10 days of the date of your order, we shall notify you by e-mail to tell you the likely provision date.
If we have started to Work for you and you cancel this contract, you accept that you will be obliged to pay us for Work done, whether or not this Work is sufficiently advanced for you to be able to use it.
You may not share or allow others to use the Services in your name.

8. Foreign taxes, duties and import restrictions

If you are not in Ireland, we have no knowledge of, and no responsibility for, the laws in your country.
You are responsible for purchasing Services which you are lawfully able to import or use and for the payment of import duties and taxes of any kind levied in your country.

9. Dissatisfaction with the Services

Our most important task is to ensure your absolute satisfaction. We will always strive to reach that target. However, we acknowledge that mistakes are made occasionally. This paragraph covers that possibility. If you are not wholly satisfied with the Service, please tell us at the earliest opportunity:
- exactly why you think we have failed;
- the date, if relevant, of the failure;
- when and how you discovered the failure;
- the result of the failure;
- your suggestion as to action we should take to resolve the situation and restore your faith in us.
To do this, it is essential that you contact us by email at the contact point on Our Website.

10. Confidentiality

Both parties are aware that in the course of our Work for you we will have access to and be entrusted with information which is or may be confidential.
We both now undertake for ourselves and every employee, or sub-contractor whose services we may use both during and after completion of the Work, that we will not divulge to any person whatever or otherwise make use of (and will use their best endeavours to prevent the publication or disclosure of) any trade secret or confidential information.
For the purposes of your above undertaking, the information will be deemed to include all information (written or oral) you will provide concerning your inheritance tax return.
Each of us now undertakes to the other to make all relevant employees, agents and sub-contractors aware of the confidentiality of information and the provisions of this paragraph and to take all such steps as will from time to time be necessary to ensure compliance by its employees, agents and sub-contractors with these provisions.

11. Disclaimers and limitation of liability

The law differs from one country to another. This paragraph applies to sales throughout the EU.
All implied conditions, warranties and terms are excluded from this agreement. If in any jurisdiction an implied condition, warrant or term cannot be excluded, then this sub paragraph shall be deemed to be reduced in effect, only to the extent necessary to release that specific condition, warranty or term.
We make no representation or warranty that the Services will be:
- useful to you;
- of satisfactory quality;
- fit for a particular purpose;
- available or accessible, without interruption, or without error.
We claim no expert knowledge in any subject. We disclaim any obligation or liability to you arising directly or indirectly from information you take from Our Website.
You agree that in any circumstances when we may become liable to you, the limit of our liability is the amount you have paid us in the immediately preceding 12 month period for the Services concerned.
We shall not be liable to you for any loss or expense which is:
- indirect or consequential loss; or
- economic loss or other loss of turnover, profits, business or goodwill, even if such loss was reasonably foreseeable or we knew you might incur it.
This paragraph (and any other paragraph which excludes or restricts our liability) applies to our directors, officers, employees, subcontractors, agents and affiliated companies as well as to us.
If you become aware of any breach of any term of this agreement by any person, please tell us by email to info@professionaltaxadvisers.ie. We welcome your input.
Nothing in this agreement excludes liability for a party’s fraud.

12. Indemnity

You agree to indemnify us against all costs, claims and expense arising directly or indirectly from:

your failure to comply with the law of any country;
your breach of this agreement;
any act, neglect or default by any agent, employee, you or your customer.

13. Termination

This agreement may be terminated:

when the Work has been delivered to you.
immediately by either party if the other commits any material breach of any term of this agreement and which in the case of a breach capable of being remedied is not remedied within 30 days of a written request to remedy it.
Termination of this agreement by this paragraph will be without prejudice to any other rights or remedies to which a party may be entitled.

14. Dispute resolution

In this paragraph the term “ADR Provider” means an approved body under the European Union (Alternative Dispute Resolution for Consumer Disputes) Regulations 2015.

The following terms apply in the event of a dispute between the parties:

If you are not happy with our services or have any complaint then you must tell us by email message to info@professionaltaxadvisers.ie.
If a dispute is not settled as set out above, we hope you will agree to attempt to resolve it by engaging in good faith with us in a process of mediation or arbitration.
We can propose an ADR Provider or will listen to your proposal. If you are in any way concerned, you should read the regulations at: http://ec.europa.eu/consumers/odr/

15. Miscellaneous matters

Our privacy policy is strong and precise. It complies fully with the Data Protection Act 2018 which is https://inheritancetaxreturns.ie/privacy-policy/
You undertake to provide to us your current land address, e-mail address and telephone number as often as they are changed together with all information that we may require to enable us to fulfil our obligations under this contract.
If any term or provision of this agreement is at any time held by any jurisdiction to be void, invalid or unenforceable, then it will be treated as changed or reduced, only to the extent minimally necessary to bring it within the laws of that jurisdiction and to prevent it from being void and it will be binding in that changed or reduced form. Subject to that, each provision will be interpreted as severable and will not in any way affect any other of these terms.
The rights and obligations of the parties set out in this agreement will pass to any permitted successor in title.
If you are in breach of any term of this agreement, we may:
- terminate your account and refuse access to Our Website;
- remove or edit content, or cancel any order at our discretion;
- issue a claim in any court.
Any obligation in this agreement intended to continue to have effect after termination or completion will so continue.
No failure or delay by any party to exercise any right, power or remedy will operate as a waiver of it nor indicate any intention to reduce that or any other right in the future.
When you visit Our Website or send messages to us by email, you are communicating with us electronically. We communicate with you by e-mail or by posting notices on Our Website. You agree that all our electronic communications satisfy any legal requirement that such communications be in writing.
Any communication to be served on either part by the other will be delivered by hand or sent by first class post or recorded delivery or by e-mail.

It shall be deemed to have been delivered:

if delivered by hand: on the day of delivery;

if sent by post to the correct address: within 72 hours of posting;

if sent by e-mail to the address from which the receiving party has last sent e-mail: within 24 hours if no notice of non-receipt has been received by the sender.

So far as the law permits and unless otherwise stated this agreement does not give any right to any third party.
Neither party will be liable for any failure or delay in performance of this agreement which is caused by circumstances beyond its reasonable control.
The validity, construction and performance of this agreement shall be governed by the laws of Ireland and you agree that any dispute arising from it shall be litigated only in Ireland.

Notice of right of cancellation: Right to Cancel and Model Cancellation Form

Information about your statutory right to cancel

Your right to cancel

Under the European Union (Consumer Information, Cancellation and Other Rights) Regulations 2013, you have the right to cancel this contract within 14 days without giving any reason.

The cancellation period will expire 14 days after the contract was made. That means you can cancel before you have downloaded the product or we have delivered it to you.

Exception when you opt out

Before we agree to provide our service, we therefore ask that you give up your right to cancel, as the law allows. If you do not agree, we shall not work for you.

If you tick the box on our website to confirm acceptance of this agreement / our contractual terms and conditions, you:

confirm that you want us to start work for the chosen service before the expiry of 14 days.

AND

accept that you will lose your right to cancel the contract.

AND

understand that your agreement is a term of the contract between us.

Signature: (only if this form is notified on paper)

Date: [date]

To meet the cancellation deadline, it is enough for you to send your communication concerning your exercise of the right to cancel before the cancellation period has expired.

To exercise the right to cancel, you must inform us of your decision to cancel this contract by a clear statement, sent to us by post or e-mail.

You may use the attached model cancellation form, but you can use your own words as long as your intention is clear.

Model cancellation form

To Professional Tax Advisers

I/We hereby give notice that I/we cancel my/our contract of sale of the following products [enter details of goods and any reference].

Ordered on [date]/received on [date],

Name: [enter name or names in which the order was made],

Address: [enter your address],

Signature: (only if this form is notified on paper)