TERMS AND CONDITIONS

Effective Date: 03/08/2023

Please read these Terms and Conditions ("Terms") carefully before using our website ("Site") operated by David Nugent & Co ("we," "us," or "our"). Your access to and use of the Site is conditioned on your acceptance of and compliance with these Terms. By accessing or using the Site, you agree to be bound by these Terms. If you disagree with any part of the terms, then you may not access the Site.

1. Use of the Site
1.1 The information provided on this Site is for general informational purposes only and should not be considered as professional advice. We are not responsible for any reliance placed on such information.

1.2 You must be at least 18 years old to use this Site. By using this Site, you represent that you are at least 18 years old.

2. Account Registration
2.1 You may be required to create an account to access certain features of the Site. You agree to provide accurate, current, and complete information during the registration process and to update such information to keep it accurate, current, and complete.

2.2 You are solely responsible for maintaining the confidentiality of your account and password. You agree to accept responsibility for all activities that occur under your account.

3. Intellectual Property
3.1 The content and materials available on the Site, including but not limited to text, graphics, logos, images, and software, are owned or licensed by us and are protected by applicable copyright and other intellectual property laws.

3.2 You may not modify, copy, distribute, transmit, display, perform, reproduce, publish, license, create derivative works from, transfer, or sell any content or materials obtained from the Site.

4. Privacy
4.1 Our Privacy Policy explains how we collect, use, and protect your personal information. By using the Site, you consent to the practices described in the Privacy Policy.

5. Limitation of Liability
5.1 To the fullest extent permitted by law, we shall not be liable for any indirect, incidental, special, consequential, or punitive damages, or any loss of profits or revenues, whether incurred directly or indirectly, or any loss of data, use, goodwill, or other intangible losses, resulting from

(i) your access to or use of or inability to access or use the Site;

(ii) any conduct or content of any third party on the Site;

(iii) any unauthorized access, use, or alteration of your transmissions or content.

6. Indemnification
6.1 You agree to defend, indemnify, and hold us harmless from and against any and all claims, damages, obligations, losses, liabilities, costs, or debt.

LATEST NEWS FROM David NUGENT & CO

July 13, 2026

Proposed offence for reckless, untrue tax statements

HMRC have proposed a new criminal offence for making reckless, untrue statements or declarations about what's known as 'direct taxes' - Income Tax, National Insurance and the like. For Customs and Excise and VAT ('indirect taxes'), it is already possible to prosecute individuals who make untrue statements or submit incorrect documents either knowingly or recklessly, without the need to prove dishonesty. The penalties for such offences can be severe, including substantial fines and imprisonment. The direct tax regime does not currently contain an equivalent offence.
read article
July 9, 2026

Britain's yearly £44m health & safety violations bill

A new Freedom of Information (FOI) request has discovered that health and safety violations cost British employers over £44 million per year. The Health and Safety Executive (HSE) revealed that serious breaches have resulted in an increasing number of prosecutions between 2023 and 2025.
read article