Tax Policy

Brett Nicholls Associates Tax Policy

Our Attitude to Tax

As a firm we are committed to paying all the taxes that we owe in accordance with the spirit of all tax laws that apply to our business operations. This policy applies to, but is not limited to; corporation tax, VAT and employment related taxes.


We believe that paying our taxes in this way is a clear indication that we are responsible participants in society. We will fulfil our commitment to paying the appropriate taxes that we owe by seeking to pay the right amount of tax, in the right place and at the right time. We aim to do this by ensuring that we report our tax affairs in ways that reflect the economic reality of the transactions we undertake in the course of our trade as accountants and consultants.

Tax Avoidance

We will not seek to use those options made available in tax law, or the allowances and reliefs that it provides, in ways that are contrary to the spirit of the law. Nor will we undertake specific transactions with the sole or main aim of securing tax advantages that would otherwise not be available to us based on the reality of the trade of our business. Our company will never undertake transactions that would require notification to HM Revenue & Customs under the Disclosure of Tax Avoidance Schemes Regulations or participate in any arrangement to which it might be reasonably anticipated that the UK’s General Anti-Abuse Rule might apply.

Advice to Our Clients

As accountants, we will also never offer these services to clients. We will offer straightforward and transparent advice and solutions to clients seeking to minimise their tax liabilities, in ways which we deem appropriate in the context of this policy and generally accepted practice.

Tax Havens

We believe tax havens undermine the UK’s tax system. As a result, we will not make use of those places to secure a tax advantage for our firm or for our clients, and nor will we take advantage of the secrecy that many such jurisdictions provide for transactions recorded within them.


Our trading address is Herbert House, 24 Herbert Street, Glasgow, G20 6NB, which is our company’s registered office.

Beneficial Ownership

The company is owned by UK residents and taxpayers David Nicholls (80%) and his wife Elaine Nicholls (20%).

Fair Tax Mark

We are proud to have been awarded the Fair Tax Mark for the first time in November 2021, and have been re-certified in January 2024. We commit to updating this certification annually.

View our Fair Tax Mark Statement

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