Capital Tax Recruitment Ltd
Terms and Conditions of Website Use
Welcome to Capital Tax Recruitment Ltd.
This page tells you the terms on which you may use our website www.capitaltaxrecruitment.com, whether as registered user or guest. Please read carefully before use.
By using the site, you accept the terms and agree to obey them. If you don’t accept them, please don’t use the site.
2.Who we are
www.capitaltaxrecruitment.com is operated by Capital Tax Recruitment Ltd, a UK Limited company registered in England under company number 10287696.
Some important details about us:
Our registered office is at: 86-90 Paul Street, London, EC2A 4NE
3.Use of the site
You have permission for temporary use of the site, but we can withdraw or change our service at any time without telling you and without being legally responsible to you.
You must treat all identification codes, passwords and other security information as confidential. If we think you have failed to keep confidentiality, we are allowed to disable any security information (including your passwords and codes).
If you allow anyone else to use our site, you must make sure that they read these terms first, and that they follow them.
Only use the site as allowed by law and these terms. If you don’t, we may suspend your usage, or stop it completely.
We frequently update the site and make changes to it, but we don’t have to do this, and material on the site may be out-of-date. No material on the site is intended to contain advice, and you shouldn’t rely on it. We exclude all legal responsibility and costs for reliance placed on the site by anyone.
By using the site, you agree to us handling this information and confirm that data you provide is accurate.
4.Intellectual property rights
We are the owner or licensee of all intellectual property rights in the site (for example the copyright and any rights in the designs) and in any of the material posted on it.
You are allowed to print one copy and download extracts of any page on the site for your personal reference, but not for commercial use without a licence from us. You must not alter anything, or use any illustrations, video, audio or photographs separately from the text that goes with them.
If you breach these terms, you lose your right to use our site, and must destroy or return any copies you have made.
5.Our legal responsibility to you
We do not guarantee the accuracy of material on our site. As far as legally possible, we exclude legal responsibility for the following:
Any loss to you arising from use of our site
Loss of income, profit, business, data, contracts, goodwill or savings.
We also exclude, as far as legally possible, all terms and warranties or promises implied by law or by statutes.
We don’t exclude legal responsibility for death or personal injury owing to our negligence, or legal responsibility for fraud or fraudulent misrepresentation, or for anything else where exclusion is not allowed by the law.
6.Uploading to our site
Material that you upload will be regarded as non-confidential and not owned. This means that we can copy it, distribute it, and show it to other people for any purpose. You agree that if anyone else claims to own the material, or says that it breaches their rights, we can give them your identity.
We won’t be legally responsible to anybody for the accuracy of material that you upload to the site, and we can remove it at any time.
If you do anything which is a criminal offence under a law called the Computer Misuse Act 1990, your right to use the site will end straightaway. We will report you to the relevant authorities and give them your identity.
Examples of computer misuse include introducing viruses, worms, trojans and other technologically harmful or damaging material.
You mustn’t try to get access to our site or server or any connected database or make any ‘attack’ on the site. We won’t be legally responsible to you for any damage from viruses or other harmful material that you pick up via our site.
8.Links to our site
You are not allowed to make a legal link to our website’s homepage from your website unless we have given permission in advance.
You mustn’t suggest any endorsement by us or association with us unless we agree in writing.
9.Links from our site
Links from our site to other sites are only for information. We don’t accept responsibility for other sites or any loss you suffer from using them.
We change these terms from time to time and you must check them for changes because they are binding on you.
11.1 The Parties will use their best efforts to negotiate in good faith and settle any dispute that may arise out of or relate to this Agreement or any breach of it.
11.2 If any such dispute cannot be settled amicably through ordinary negotiations between the Parties, or either or both is or are unwilling to engage in this process, either Party may propose to the other in writing that structured negotiations be entered into with the assistance of a fully accredited mediator before resorting to litigation.
11.3 If the Parties are unable to agree upon a mediator, or if the mediator agreed upon is unable or unwilling to act and an alternative mediator cannot be agreed, any party may within 14 days of the date of knowledge of either event apply to appoint a mediator.
11.4 Within 14 days of the appointment of the mediator (either by mutual agreement of the Parties or by mediator in accordance with their mediation procedure), the Parties will meet with the mediator to agree the procedure to be adopted for the mediation, unless otherwise agreed between the parties and the mediator.
11.5 All negotiations connected with the relevant dispute(s) will be conducted in confidence and without prejudice to the rights of the Parties in any further proceedings.
11.6 If the Parties agree on a resolution of the dispute at mediation, the agreement shall be reduced to writing and, once signed by the duly authorised representatives of both Parties, shall be final and binding on them.
11.7 If the Parties fail to resolve the dispute(s) within 60 days (or such longer term as may be agreed between the Parties) of the mediator being appointed, or if either Party withdraws from the mediation procedure, then either Party may exercise any right to seek a remedy through arbitration.
11.8 Any dispute shall not affect the Parties’ ongoing obligations under the Agreement.
11.9 The English courts have the only right to hear claims related to our site, and all disputes are governed by English law.
Capital Tax Recruitment Ltd
Equal Employment Opportunities & Diversity Policy
It is our policy to provide equal opportunities and diversity in employment regardless of age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race (including colour, nationality and ethnic or national origins), religion or religious or philosophical belief, sex or sexual orientation.
This Policy applies to all employees, candidates and to all applicants for employment.
We are committed to the promotion of equal opportunities and to ensure that the talent and skills of all employees are maximised.
Our policy is to treat all employees with respect and dignity, and to ensure that employees are not victimised or subjected to harassment or discrimination on the grounds outlined above.
We seek to fulfil this commitment to equal opportunities and diversity through the application of policies and procedures, which are consistent and equitable, and recognise the expertise and ability of each individual.
This policy is reinforced by the whole ethos of the company and fully committed to by all its employees in the performance of their activities.
Capital Tax Recruitment Ltd
Bribery And Anti-Corruption Policy
The Bribery Act 2010 (“the Act”) was introduced to update and enhance UK law on bribery including foreign bribery in order to address better the requirements of the 1997 OECD anti-bribery Convention. It is now among the strictest legislation internationally on bribery. Notably, it introduces a new strict liability offence for companies (and LLPs) of failing to prevent bribery.
The introduction of this new corporate criminal offence places a burden of proof on companies to show they have adequate procedures in place to prevent bribery. The Act also provides for strict penalties for active and passive bribery by individuals as well as companies.
The Act creates four prime offences:
- Two general offences covering the offering, promising or giving of an advantage, and requesting, agreeing to receive or accepting an advantage;
- A discrete offence of bribery of a foreign public official; and
- A new offence of failure to prevent a bribe being paid to obtain or retain business or a business advantage
The US foreign Corrupt Practices Act enacted in 1977 generally prohibits the payment of bribes to foreign officials to assist in obtaining or retaining business.
What is Bribery?
A bribe is an inducement or reward offered, promised or provided in order to improperly gain any commercial, contractual, regulatory or personal advantage, which may constitute an offence under the Act, namely:
- Giving or offering a bribe;
- Receiving or requesting a bribe; or
- Bribing a foreign public official.
Companies may also be liable under the Act if they fail to prevent bribery by an associated person (including, but not limited to Workers) for its benefit.
Offences and adequate procedures
The Act creates heightened liability risks for companies, directors and individuals. Unlike previous legislation, the Act places strict liability upon companies for failure to prevent bribes being given (active bribery) and the only defence is that companies had in place adequate procedures designed to prevent persons associated with it from undertaking bribery.
Capital Tax Recruitment’s Anti-Bribery and Corruption Policy
It is our policy to conduct business in an honest and ethical manner. As part of that, we take a zero-tolerance approach to bribery and corruption and are committed to acting professionally, fairly and with integrity in all our business dealings and relationships, wherever it operates, and implementing and enforcing effective systems to counter bribery.
We will uphold all laws relevant to countering bribery and corruption in all the jurisdictions in which we conduct business, including the Act, which applies to conduct both in the UK and abroad including the US Foreign Corrupt Practices Act.
This policy applies to all individuals working for or on our behalf at all levels and grades, whether permanent, fixed-term or temporary, and wherever located, including consultants, contractors, casual staff, agency staff, volunteers, agents, sponsors and any other person who performs services for or on behalf of us, (collectively referred to as “Workers” in this policy).
Who must comply with this policy?
In this policy, Third Party means any individual or organisation that Workers come into contact with during the course of work and the running of our business, and includes actual and potential clients, intermediaries, referrers of work, suppliers, distributors, business contacts, agents, advisers, government and public bodies (including their advisers, representatives and officials), politicians and political parties.
Gifts and Hospitality
This policy does not prohibit normal and appropriate gifts and hospitality (given and received) to or from Third Parties unless otherwise specifically stated. However, we have specific internal policies and procedures which provide guidance to Workers as to what is to be regarded as normal and appropriate gifts and hospitality in terms of financial limits, subject to the principles set out below (the Overriding Principles), namely that any gift or hospitality:
- Must not be made with the intention of improperly influencing a Third Party or Worker to obtain or retain business or a business advantage, or to reward the provision or retention of business or a business advantage, or in explicit or implicit exchange for favours or benefits;
- Must comply with local law in all relevant countries;
- Must be given in the name of the organisation, not in an individual’s name;
- Must not include cash or a cash equivalent;
- Must be appropriate in the circumstances;
- Must be of an appropriate type and value and given at an appropriate time taking into account
The reason for the gift;
- Must be given openly, not secretly; and
- in the case of gifts, they must not be offered to, or accepted from, government officials or representatives, politicians or political parties, without the Companies prior approval.
We appreciate that the practice of giving business gifts varies between countries and regions and what may be normal and acceptable in one region may not be in another. The test to be applied is whether in all the circumstances the gift or hospitality is reasonable and justifiable both in the UK and any other relevant country. The intention behind the gift should always be considered.
What is not acceptable?
It is not acceptable for any Worker (or someone on their behalf) to:
- Give, promise to give, or offer, a payment, gift or hospitality with the expectation or hope that they or we will improperly be given a business advantage, or as a reward for a business advantage already improperly given;
- Give, promise to give, or offer, a payment, gift or hospitality to a government official, agent or representative to facilitate or expedite a routine procedure;
- Accept payment from a Third Party where it is known or suspected that it is offered or given with the expectation that the Third Party will improperly obtain a business advantage;
- Accept a gift or hospitality from a Third Party where it is known or suspected that it is offered or provided with an expectation that a business advantage will be improperly provided by us in return;
- Threaten or retaliate against another Worker who has refused to commit a bribery offence or who has raised concerns under this policy; or
- Engage in any activity that might lead to a breach of this policy.
Facilitation payments and “kickbacks”
We do not make, and will not accept, facilitation payments or “kickbacks” of any kind, such as small, unofficial payments made to secure or expedite a routine government action by a government official, or payments made in return for a business favour or advantage.
Charitable donations and sponsorship
We only make charitable donations and provides sponsorship that are legal and ethical under local laws and practices and which are in accordance with our internal policies and procedures.
We keep appropriate financial records and have appropriate internal controls in place which evidence the business reason for gifts, hospitality and payments made and received.
Responsibilities and raising concerns
The prevention, detection and reporting of bribery and other forms of corruption are the responsibility of all those working for us or under our control. All Workers are required to avoid any activity that might lead to, or suggest, a breach of this policy
Workers are required to notify us as soon as possible if it is believed or suspected that a conflict with this policy has occurred, or may occur in the future, or if they are offered a bribe, are asked to make one, suspect that this may happen in the future, or believe that they are a victim of another form of unlawful activity.
Any employee who breaches this policy may face disciplinary action, which could result in dismissal for gross misconduct. We reserve our right to terminate our contractual relationship with non-employee Workers if they breach this policy.
If any Third Party is aware of any activity by any Worker which might lead to, or suggest, a breach of this policy, they should raise their concerns with us.
Capital Tax Recruitment Ltd
Anti-Tax Evasion Policy
What is the Criminal Finances Act 2017?
The Criminal Finances Act 2017 enacts two new corporate criminal offences of “failure to prevent” the facilitation of tax evasion, either in the UK or abroad, by a person associated with a company (or LLP) and will make companies criminally liable for failing to prevent the facilitation of tax evasion offences.
It is a piece of legislation that impacts on the recruitment sector as it could make companies criminally liable if they fail to prevent tax evasion by either a member of their staff or an external agent, even where the business was not involved in the act, or directors and officers were unaware of it.
What is 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. The offence requires an element of fraud, which means there must be deliberate action, or omission with dishonest intent.
Foreign Tax Evasion: means evading tax in a foreign country, provided that the conduct is an offence in that country and would be a criminal offence if committed in the UK. As with tax evasion, the element of fraud means there must be deliberate action, or omission with dishonest intent.
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.
Tax: means all forms of UK taxation, including but not limited to corporation tax, income tax, value added tax, stamp duty, stamp duty land tax, national insurance contributions (and their equivalents in any non-UK jurisdiction) and includes duty and any other form of taxation (however described).
Offences and reasonable prevention
Companies are to account for the actions of their employees or associates and this can be broadly interpreted to include service providers and agents where they (acting as an accomplice) criminally facilitates a person (which can include contractors and suppliers) to commit a UK or foreign tax evasion offence.
Companies can be liable even if the directors are not involved or aware. However, there needs to be criminal intention and fraudulent tax evasion is required; there must be a dishonest intention not to declare tax.
The existence of reasonable prevention procedures will be the standard defence. The company must be able to prove that:
- It had in place such “prevention procedures”, meaning procedures designed to prevent associated persons from facilitating tax evasion offences, as it was reasonable in all the circumstances to expect it to have in place; or
- In all the circumstances, it was not reasonable to expect it to have any prevention procedures in place.
Capital Tax Recruitments Anti-Tax Evasion Policy
In our day to day dealings which is concerned with the placement of permanent employees into our clients business, there is a very low risk of tax evasion. We do not provide temporary or contract staffing solutions therefore we do not encounter IR35 private sector or public sector Off Payroll decisions, we do not run contractors through umbrella companies and we do not engaging with Personal Service Companies.
Regardless of this, we have still adopted a statement of our corporate value on anti-facilitation of tax evasion. It is our policy to conduct all of our business dealings in an honest and ethical manner.
We request all our employees and all who have or seek to have a business relationship with us to familiarise themselves with our anti-tax evasion value statement and to act, at all times, in a way which is consistent with our anti-tax evasion value statement.
Anti-tax evasion value statement
We have a zero-tolerance approach to all forms of tax evasion, whether under UK law or under the law of any foreign country.
Employees and associates must not undertake any transactions which:
- Cause us to commit a tax evasion offence; or
- Facilitate a tax evasion offence by a third party.
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.
At all times, business should be conducted in a manner such that the opportunity for, and incidence of, tax evasion is prevented.
Who must comply with this policy?
This policy applies to all persons working for us, including employees at all levels, directors and officers and associates.
Who is responsible for this policy?
Our Director has overall responsibility for ensuring that this policy complies with our legal obligations, and our employees and associates comply with it. This policy may be varied or withdrawn at any time, in our absolute discretion. Employees in leadership positions are responsible for ensuring those reporting to them understand and comply with this policy.
What should employees and associates do/not do
Employees and associates must at all times adhere to our anti-tax evasion value statement and must ensure that they read, understand and comply with this policy.
It is not acceptable for employees and/or associates to:
- Engage in any form of facilitating Tax Evasion or Foreign Tax Evasion;
- Aid, abet, counsel or procure the commission of a Tax Evasion offence or Foreign Tax Evasion offence by another person;
- Fail to promptly report any request or demand from any third party to facilitate the fraudulent Evasion of Tax by another person, in accordance with this policy; or
- Engage in any other activity that might lead to a breach of this policy; or
- Threaten or retaliate against another individual who has refused to commit a Tax Evasion offence or a Foreign Tax Evasion offence or who has raised concerns under this policy;
- An offence under the law of any part of the UK consisting of being knowingly concerned in, or taking steps with a view to, the fraudulent evasion of tax.
Prevention through vigilance
There is not an exhaustive list of Tax Evasion opportunities. At a more general level, the best defence against Tax Evasion and facilitation of Tax Evasion remains the vigilance of our employees and associates and the adoption of a common-sense approach:
- Is there anything unusual about the manner in which an associate of ours is conducting their relationship with us or a third party?
- Is there anything unusual about the third party’s or associate’s conduct or behaviour?
- Are there unusual payment methods?
How to raise a concern
Our employees have a responsibility to take reasonable action to prevent causing us harm and report any unusual activity. We hold our employees accountable for their actions and omissions and any actions that breach the Criminal Finances Act and the tax laws of wherever we operate will not be tolerated.
Capital Tax Recruitment Ltd
Third-Party Risk Management Policy & Procedures
What is Third Party Risk Management?
Third-Party Risk Management is the process of identifying, assessing and controlling risks presented throughout the lifecycle of a business relationship with third-parties.
Capital Tax Recruitment engages with a number of third parties for various reasons relating to its financial reporting and legal obligations, business operations and corporate infrastructure. We understand that third-party relationships come with multiple risks that include:
- Strategic Risk – Risk arising from adverse business decisions, or the failure to implement appropriate business decisions in a manner that is consistent with stated strategic goals.
- Reputation Risk – Risk arising from negative public opinion. Third-party relationships that result in dissatisfied customers, interactions not consistent with policies, inappropriate recommendations, security breaches resulting in the disclosure of customer information and violations of laws and regulations.
- Operational Risk – Risk of loss resulting from inadequate or failed internal processes, people and systems or from external events.
- Transaction Risk – Risk arising from problems with service or product delivery.
- Compliance Risk – Risk arising from violations of laws, rules, or regulations, or from intentional or inadvertent non-compliance with internal policies or procedures or with company business standards. This risk exists when the products or activities of a third party are not consistent with governing laws, rules, regulations, policies or ethical standards.
- Information Security Risk – Risk arising from unauthorized access, use, disclosure, disruption, modification, inspection, recording or destruction of information. It is a general term that can be used regardless of the form the data may take.
Capital Tax Recruitments Third-Party Risk Management Policy
Given the breadth and potential severity of risks that are inherently present with third parties, Capital Tax Recruitment has developed this policy along with procedures to ensure that we’re managing third-party risk effectively.
It is our policy that all third party’s that we engage with comply with international regulations, protect confidential information, avoid unethical practices, keep up a safe and healthy working environment, strengthen supply chain security, handle disruptions effectively, and sustain high quality and performance levels.
Capital Tax Recruitments Third-Party Risk Management Procedures
Our third-party risk management procedures include:
- Central visibility by our management into all third-party relationships and contracts
- A pre-contract risk assessment and due diligence process
- Use of standardised, risk-mitigating contractual terms and provisions
- Risk-based monitoring and oversight
- Formal offboarding and termination letter at the end of any third party relationship
- The identification and evaluation of relevant fourth parties; that is, the downstream vendors, suppliers and contractors used by our third parties on work related to our business.
Capital Tax Recruitment Ltd
Training and Communication of our Policies and Practices
All existing and future Workers will receive regular, relevant training on how to implement and adhere to all of our policies & practices.
Capital Tax Recruitments zero-tolerance approach to bribery and corruption must be communicated to all suppliers, contractors, agents and business partners at the outset of the business relationship with them and as appropriate thereafter.
Capital Tax Recruitments zero-tolerance approach to Tax Evasion must be communicated to all suppliers, contractors, agents and business partners at the outset of the business relationship with them and as appropriate thereafter.
Please email us at email@example.com to contact us about any issues.