Webs House Woodborough Road

Winscombe BS25 1AD UK

Tel +44 (0) 1934 844133 Fax +44 (0) 1934 844797
Email info@ccptax.com
Website www.ccptax.com

Client Agreement
Colin Coates & Partners is the trading name of CCPtax Limited, Registered in England No. 4450558

The parties have evidenced their agreement to all parts of this Agreement by signature below.

Client signature ............……………………………...............

Print Name ...........................………………………………..

Date .............................

Signed for and on behalf of CCPtax Limited by ...........................……………………………….

(Director)

Date .............................

If you are signing other than as an individual please state in what capacity and on whose behalf.

Capacity ...........................………………….

On whose behalf ...........................………….

Two cover pages are enclosed. Please sign both copies and return to us. We will countersign
your copy and return it to you. You should retain it with pages 1 to 4.

If you have not previously forwarded client identification documents can you please enclose them
or contact us for further details.

Pages 1 to 5 form part of this agreement Cover

(CCP)

Directors:- Colin Coates BSc(Econ) FFTA ACII MIFP FRGS Michael Ashley CTA FFTA ATT TEP Robin Simmonds FFTA

Colin Coates & Partners is the trading name of CCPtax Limited Registered in England Registration Number 4450558

March 2012 Client Agreement 2012 Colin Coates & Partners Client Agreement
 Webs House Woodborough Road
Winscombe BS25 1AD UK
Tel +44 (0) 1934 844133 Fax +44 (0) 1934 844797
Email info@ccptax.com
Website www.ccptax.com

Client Agreement
Colin Coates & Partners is the trading name of CCPtax Limited, Registered in England No. 4450558

The parties have evidenced their agreement to all parts of this Agreement by signature below.

Client signature ............……………………………...............

Print Name ...........................………………………………..

Date .............................

Signed for and on behalf of CCPtax Limited by ...........................……………………………….

(Director)

Date .............................

If you are signing other than as an individual please state in what capacity and on whose behalf.

Capacity ...........................………………….

On whose behalf ...........................………….

Two cover pages are enclosed. Please sign both copies and return to us. We will countersign
your copy and return it to you. You should retain it with pages 1 to 4.

If you have not previously forwarded client identification documents can you please enclose them
or contact us for further details.

Pages 1 to 5 form part of this agreement Cover

(Client)

Directors:- Colin Coates BSc(Econ) FFTA ACII MIFP FRGS Michael Ashley CTA FFTA ATT TEP Robin Simmonds FFTA

Colin Coates & Partners is the trading name of CCPtax Limited Registered in England Registration Number 4450558

March 2012 Client Agreement 2012 Colin Coates & Partners Client Agreement
Page One
1. Our Services
Our business activities include Tax Compliance, Tax Advice and Consultancy, Income and Capital Tax Planning, Financial Planning, Estate
Planning, Academic Advisers, Accounting and business advice to individuals, Trusts, Charities, and Companies.

2. Your adviser
The following sets out the basis on which we will act as your tax agent and adviser if we are requested to do so.

Your spouse or civil partner is legally responsible for his/her own tax affairs and should be dealt with independently. Where we act for
your spouse you agree that we can disclose to your spouse or civil partner such details of your financial affairs as are required to consider
your combined tax position.

3. Our Service to you

We will prepare the income and expenditure account of your business (and/or partnership) and the income tax computations based
thereon from your accounting records and other information and explanations provided by you. We will advise you as to the adequacy of
your records for this purpose but we will not carry out an audit of those records. If you conduct your business through a company we will
prepare from the accounts and other information and explanations provided by you the company’s corporation tax computations and the
self assessment return together with all supporting schedules and, if necessary, amended returns.

We will prepare your personal UK income tax return and capital gains tax return together with all supporting schedules and prepare your
self assessment of tax and Class 4 national insurance contributions.

We will forward to you your tax return form, business accounts, tax computations and supporting schedules for your approval and
signature. Once the return has been signed by you and returned to us, we will submit it with the accounts and computations to HM
Revenue & Customs. You authorise us to file the return electronically under HM Revenue & Customs Electronic Lodgement Service. The
return will be completed from information supplied to us and you should ensure that the Tax Return is correct and complete before signing
the declaration.

We will advise you as to amounts of tax and national insurance contributions to be paid and the dates by which you should make the
payments, including payments on account and the balancing payment, and if appropriate we will initiate repayment claims when tax and
national insurance contributions appear to have been overpaid.

We will deal with HM Revenue & Customs regarding any amendments required to your return and prepare any amended returns that may
be required.

We will advise as to possible claims and elections arising from the tax return and from information supplied by you and, where instructed
by you, we will make such claims and elections in the form and manner required by HM Revenue & Customs.

We will deal with all communications relating to your return addressed to us by HM Revenue & Customs or passed to us by you. However,
if the Revenue chooses your return for enquiry this work will be additional to the above and charged for separately.

In order to complete your returns we need sight of primary records. In the absence of these we cannot be held responsible for any entries
on the Tax Returns.

Where estimates are used in any situation they will be made on the basis of information provided by you. We cannot be held responsible
for any inaccuracies or any additional tax, interest, surcharges or penalties if the estimates are subsequently found to be inaccurate.

Inheritance Tax – Following a request by you we will prepare any tax return that may be required for inheritance tax purposes based on
information that you supply to us, which we will submit to HM Revenue & Customs once you have approved and signed it.

Dividends, payments under deduction of tax and to participators – Following a request by you we will complete, using information
provided by you, return form CT61 regarding dividends or other payments made to and by the company under deduction of tax. We will
send the form CT61 to you for approval and signature and submission by you to HM Revenue & Customs. We will advise you of the tax
that is due, and the due date for payment and submission of the form. You must inform us immediately if the company makes or receives
any distributions, or receives or pays any interest under deduction of tax.

Where the company has made a loan to a participator such as a shareholder, tax is payable - Following a request by you we can be
responsible for advising you of the tax payable only if you notify us of details of such loans before the end of the relevant accounting
period.

Payroll and year end returns - Following a request by you we will maintain your payroll records, supply you with completed payslips for
you to pass to employees, supply you with a completed HM Revenue & Customs payslip for the PAYE and national insurance contributions
for you to send to the Collector of Taxes with a cheque which you will draw, complete your year end return form P35 with forms P14 and
P60 and supply you with the completed form P35 for signature and submission by you to the HM Revenue & Customs with forms P14 and
the forms P60 that you will pass to each employee.

In order to do this we need to comply with the Employer’s Guide to PAYE: we will consider with you the detailed information that is
required and the form in which it is to be provided.

Forms P11D – If requested we will complete forms P11D for the directors and higher-paid employees for approval and submission by you
to HM Revenue & Customs. You will supply the form P11D information to your employees by the due date.

You agree to supply us with complete and accurate details of all benefits and expenses for the tax year (not the accounts year) within one
month of the end of the tax year.

VAT Compliance - Following a request from you we will prepare return form VAT 100 from the records of your business/company. We
will not audit or otherwise check the underlying records. When the VAT return has been completed from the information supplied, we will
send you the return form for you to review. If you agree the return you should then sign and submit it to HM Revenue & Customs
together with the required payment. If you consider the return to be incorrect please consult us immediately.

Page Two
We can accept no responsibility for any default surcharge that may arise if the books and records are not available to us within 10 days
after the return period ends or the books and records prove to be incomplete or unclear, and in particular are not written up to the end of
the period, thereby delaying the preparation and submission of the VAT return, or you fail to submit the return and any required payment
to HM Revenue & Customs on time after we have sent the return to you for signature.

Tax Compliance Service – We hold a Group Policy to protect our clients against professional fees arising from HM Revenue & Customs
enquiries (both full and aspect). You will be charged as part of your regular fee a ‘Tax Compliance Service’ to cover your share of this
policy.

A summary of the main terms and conditions, level of cover, and rates applying, are available on request or on our website. VAT will be
added at the prevailing rate.

Other Services and General Tax advice - We will be pleased to assist you generally in tax matters if you advise us in good time of any
proposed transactions and request advice. We would, however, warn you that because tax rules change frequently you must ask us to
review any advice already given if a transaction is delayed, is to be repeated or if an apparently similar transaction is to be undertaken.

4. Your Responsibilities: Provision of Information by you

Under the self-assessment regime there are a number of key dates by which returns and payments must be made. Failure to meet the
deadlines may result in automatic penalties, surcharges and /or interest.

You are legally responsible for making correct returns and for payment of tax on time.

To enable us to carry out the work you agree:

a) to make a full disclosure to us of all sources of income, charges, allowances and capital transactions and to provide full information
necessary for dealing with your affairs: we will rely on the information and documents being true, correct and complete and will not
audit the information or those documents;
b) to respond quickly and fully to our requests for information.
c) to provide us with information in sufficient time for your tax return to be completed and submitted by the due date which is usually 31
January following the end of the tax year. In order to do this, we need to receive all relevant information by 31 October following the
end of the tax year; and
d) to forward on to us copies of all HM Revenue & Customs statements of account, PAYE coding notices, letters and other
communications received from HM Revenue & Customs to enable us to deal with them.

You are responsible for obtaining information from third parties unless we have a formal letter of authority. We cannot be held responsible
for the actions of any third party. Under UK tax law, the responsibility for the contents of the return remains with you as the taxpayer.
Any omission of a source of income or gains, as well as a late submission of a return can give rise to interest, penalties and surcharges.

You agree that we can approach such third parties as may be appropriate for information that we consider necessary to deal with your
affairs.

We will submit or already have submitted to HM Revenue & Customs a form 64-8. This authorises the Revenue to send us copies of formal
notices. In practice the Revenue will treat this as authority to correspond with us, in which case they will not correspond with you except
to the extent that they are formally required to do so. However, this authority does not apply to all Revenue correspondence and, even
where it does, the Revenue sometimes overlook it. You should therefore always send us the originals or copies of all communications you
receive from HM Revenue & Customs.

We will provide our professional services with reasonable care and skill. However, we will not be responsible for any losses, penalties,
surcharges, interest or additional tax liabilities arising from the supply by you or others of incorrect or incomplete information, or your or
others’ failure to supply any appropriate information or your failure to act on our advice or respond promptly or outside the time limits
mentioned above to communications from us or the tax authorities.

5. Excluded Services
Unless separately agreed under the above clauses, you will continue to deal with all matters required by law, such as:
Inheritance tax returns Pay As You Earn including year end returns P35/P14/P60
Forms P11D VAT returns
CT 61 returns

You will deal with claims and any related correspondence, appeals or other matters in respect of working tax credits and child tax credits,
unless you instruct us to do so.

We will be pleased to deal with these items and advise you on any of these or other tax matters if so requested.

6. Changes in Circumstances
Changes in your financial circumstances and changes in taxation law and practice may make it desirable for your affairs to be reviewed
from time to time. We may also be able to suggest to you ways of arranging your affairs or other actions that will be beneficial to you in
terms of taxation. In these matters, it is impractical to operate on any basis other than at your specific request for advice and assistance,
although we would hope that the information we may provide generally and specifically from dealing with your affairs will cover many of
the issues that you would otherwise raise with us.

7. Conflict of Interest
We will advise you if there is any likelihood of any possible or potential conflict of interest. It will then be for you to consider whether we
can continue to act, and any related limitations on the scope of the work undertaken.
Page Three
8. Ethical and Practice Guidelines
We observe the Ethical Guidelines of The Chartered Institute of Taxation and accept instructions to act for you on the basis that we will act
in accordance with those guidelines. In particular you give us authority to correct any HM Revenue & Customs errors. A copy of these
guidelines will be supplied to you on request.

We observe the Code of Professional Conduct of the Society of Trust and Estate Practitioners. We also observe the Guidelines of The
Federation of Tax Advisers.

9. HM Revenue & Customs Errors

Where we become aware that the Revenue, in full possession of the facts, has made an error in dealing with your affairs, this agreement is
to be treated as authority to advise the Revenue of the error. This includes cases of excessive repayment or inadequate demand, unless
the tax at stake is de minimis. If you are reluctant to give the authority sought the consequences might include interest and penalties. In
addition there is the likelihood of an offence being committed under the Theft Act 1968 or an offence under the common law of cheat.

If you refuse to give us the authority sought, we will consider whether there are any circumstances that render the refusal reasonable. If
there are not then, unless the amount of tax at stake is de minimis, we will reassess our relationship with you in the light of that refusal
and consider whether we should continue to act, bearing in mind both the importance for trust to exist between you and ourselves and the
risk to both ourselves and yourself of exposure to possible criminal and/or civil penalties should the Revenue not be informed of the error.

If we are specifically asked by the Revenue to agree a figure, subject to the above we must agree what we believe to be the correct figure.

Where the Revenue make an assessment based on an interpretation of law other than that favoured by us, we will review the position
carefully. If we are satisfied that the full facts have been supplied, that the Revenue position appears to have been arrived at in the light
of a proper understanding of those facts, and that in all the circumstances the Revenue's interpretation is a tenable one, we are not
obliged to notify the Revenue of the consequences of our favoured interpretation. However we will advise you of the position in case a
further assessment is raised at a later date.

We may ourselves be committing a criminal offence through our involvement in obtaining an excessive refund. We will seek your authority
to inform the Revenue of the error. If this is not forthcoming, we will take independent legal advice as to our position with a view to:-
i. notifying the Revenue in any event, and notifying you of our action; and
ii. ceasing to act.
Counsel has advised the Chartered Institute of Taxation that, if the Revenue fail to take action when an error by way of under assessment
is clearly pointed out to them, we have no further duty in the matter.

10. Period of this Agreement

This agreement shall commence on the date first before written and shall continue in force until determined by either party giving
immediate notice to the other in writing.

Determination may be at any time, without penalty and without prejudice to the completion of work already initiated on our behalf. After
termination of this Agreement we will not continue except at your specific request and subject to a new agreement being entered into.

11. Applicable Law

This Agreement is governed by, and construed in accordance with English law. The Courts of England will have exclusive jurisdiction in
relation to any claim, dispute or difference concerning this agreement and any matter arising from it. Each party irrevocably waives any
right it may have to any action being brought in those courts, to claim that the action has been brought in an appropriate forum, or to
claim that those courts do not have jurisdiction.

12. Basis of Fees

We provide an ongoing fee based service to our clients

Fees are calculated by reference to time spent on client matters, unless a fixed fee has been agreed, in accordance with our schedule of charges.

The basic hourly rates we charge reflect the seniority and experience of the persons handling each matter and the nature and complexity
of the work carried out. At your request we will provide an estimate of the likely fee in advance of carrying out any work. Our current
rates are shown in our schedule of charges below which may be updated from time to time.

The aggregate of all charges for time spent working on a matter establishes our basic fee, which may be increased by an overall uplift or
the application of higher hourly rates if the work is particularly complex, high risk or urgent. Our charges do not include VAT that will be
added at the prevailing rate.

You should be aware that requesting additional work results in further costs. If a matter does not proceed to completion, fees are charged
for the work done.

You may be requested to make payments on account of anticipated charges. We credit you for such payments upon invoicing.

If invoices remain unpaid, we may decline to act further and seek payment for the work done.

No professional clearances will be given unless all outstanding fees have been paid.
Page Four

13. General
The individual who instructs us on a matter is liable as our client for our fees, disbursements and VAT unless it is confirmed in writing that
some other entity - e.g. a limited company - will be invoiced.

When it is agreed that a third party is to pay our costs we look to that third party for repayment in the first instance. However, you
remain liable as the principal debtor should payment not be made.

Fees will be payable immediately on receipt of the relevant invoice ("the due date") and you agree to pay interest to us on any sums not
paid within 30 days of the due date; such interest to be at a rate equivalent to the base rate charged by Cooperative Bank plc at the due
date plus 3 per cent.

14. Client Monies

Occasions may arise when we hold money on your behalf. In this case it will be held on a separate client account. At all times the amount
standing to the credit of this account will never be less than the total of money held on behalf of clients.

15. Documents of Title

Documents of Title in our custody will be kept overnight in our fire resistant safe

16. Professional Indemnity Insurance

We maintain professional indemnity insurance.

17. Client Records

We are authorised to store data related to your affairs on disk and may permit the removal of a computer containing data from our
premises in the event that repairs/maintenance becomes necessary.

The information given to us by you or on your behalf is confidential between us. Such information will not be passed on to other parties
except to the extent that we are required to disclose information to legal, fiscal and regulatory authorities. However, if you instruct us to
appoint an adviser for financial or other specialist services you hereby agree that appropriate information can be passed to that adviser.
We have entered into an agreement with Helen Bardle Chartered Accountant in respect of the provision and enhancement of the
accountancy services we provide, information will be shared with her as appropriate.

Tax Records - During the course of our work we will collect information from you and others acting on your behalf and will return any
original documents to you normally after 31 January following the due date for submission of your return. You should retain them for 5
years following 31 January following the end of the tax year. This period can be extended if HM Revenue & Customs enquire into your
return.

18. Consumer Credit Act

We hold a licence under the Consumer Credit Act 1974 for Consumer Credit and Credit Brokerage.

19. Data Protection Act

We are registered under the Data Protection Act 1984.

20. Money Laundering - We are required under the Proceeds of crime Act 2002 to make a report to the National Criminal Intelligence
Service if we become aware during the course of our professional work, of any circumstances which give rise to knowledge or suspicion or
reasonable grounds for suspicion of a money laundering offence. The offence of money laundering may be committed by concealing,
arranging or acquiring the proceeds of any criminal conduct including the proceeds of tax evasion, even if the conduct occurs outside the UK.

21. Quality of Service

We wish to provide at all times a high quality of service. If at any time you would like to discuss with us how our service could be
improved or if you are dissatisfied with the service that you are receiving please let us know.

We undertake to look into any complaint carefully and promptly and to discuss the matter with you. If we do not answer your complaint to
your satisfaction you will be entitled to independent arbitration by our professional body The Federation of Tax Advisers by completion of a
complaint notification document, available on their website www.ifa.org.uk .

22. Entire Agreement

This agreement supersedes all prior agreements, arrangements and undertakings between us (if any) in respect to the subject of this
Agreement and constitutes the entire Agreement between us relating to the subject matter hereof. No addition to or modification of any
provision of this Agreement shall be binding upon CCP or you unless made by a written document signed by a duly authorised
representative of CCP and by you.

23. Regulatory Requirements

We reserve the right to disclose our files to regulatory bodies in exercise of their powers.

We shall be pleased to discuss any points that you wish to raise.

24. References
References above to "CCP" relate to Colin Coates & Partners, the trading name of CCPtax Limited, Registered in England No. 4450558

25. Disclaimer
Occasions may arise where business is affected by clients directly or with other third parties as a result of advice given by us. In these
circumstances we can accept no responsibility for any errors or omissions arising from the incorrect completion of forms.
Page Five

Schedule of Charges March 2012

Administratio Partne
Charge Out Rate Per Hour n Managerial r

Financial Planning, Tax Planning &

Consultancy 60 135 250

Tax Compliance & Accountancy 35 85 150

On request and where possible we will provide our best estimate of charges in advance. If this level is exceeded we will advise you before
any further work is carried out.

The aggregate of all charges for time spent working on a matter establishes our basic fee, which may be increased by an overall uplift or
the application of higher hourly rates if the work is particularly complex or urgent.

VAT will be added as appropriate.

We do not charge for expenses incurred in travelling to and from appointments (unless abroad or where a journey is made for a single
appointment). Time will be charged at Administration rates.

You can pay by regular instalment if you wish. A standing order form is available for your use if required.

If information is not provided within the time parameters laid down by this agreement we reserve the right to increase our charges. Our
tax compliance deadlines are normally 3 months before the due date for submission to HMRC (or other authority). If you are unclear of
any deadline please contact us immediately.

Main Dates to submit information to CCP:

Personal Tax Returns – information expected by 31 October following the year to which the Self Assessment relates (for submission by 31
January);

Corporation Tax Returns and Companies House – 6 months after the company year end (for submission and tax payment within 9
months);

Monthly or Quarterly VAT Returns and Monthly Payroll – by 15th of the appropriate month

Where information is received after these dates we will still endeavour to ensure timely submission but we a) reserve the right to increase
our charges and, b) cannot guarantee submission. Clients should also be aware that if documents are not submitted to the authorities on
time then cover under our Tax Compliance Service (see item 3 in our client agreement) cannot be guaranteed.”