Shoosmiths operates through a number of distinct legal entities. Our offices in England and Scotland operate through Shoosmiths LLP, our office in Belfast operates through Shoosmiths (Northern Ireland) LLP and our office in Brussels operates as a branch of Shoosmiths Europe LLP. Further information about these and other entities within our structure is provided below.
For ease of reference, the term “Shoosmiths” is used throughout this website to refer collectively to Shoosmiths LLP and its affiliated entities.
Contents
Your use of the websites www.shoosmiths.com or smartsar.shoosmiths.com, the documents, files and other information available through it is subject to the following terms and conditions, as amended by us from time to time.
By using our sites, you indicate that you accept these terms of use and you agree to abide by them.
Use of access to our sites does not of itself create a solicitor/client relationship between you and Shoosmiths and where such an arrangement does exist it is governed by our separate terms of engagement.
The content on our sites is for general information only and should not be regarded as an exhaustive analysis of the law. It is provided free of charge, does not constitute legal advice and must not be relied upon as such to make any decisions. For that reason, users should seek specific legal advice about any matter which concerns them.
Whilst we try to ensure that content on our sites is accurate at the date of publication, no warranties or representations are given as to its accuracy, completeness, reliability, suitability or quality. Content may subsequently be superseded and we give no guarantees that contents will be updated after the date of publication. As such, we accept no responsibility for the accuracy, completeness, reliability, suitability or quality of any content on our sites and to the fullest extent permissible by law.
We exclude all liability for any loss or damage caused by using or relying upon the content appearing on our sites. In particular, we will not be liable to you or any third party for any consequential loss or damage including any financial loss, loss of profit, revenue or business.
All intellectual property on or in our sites, including content, images, designs, trademarks, brand names, logos and software (our “Content”) is owned by us or our licensors and is protected by UK and international copyright, database rights, design rights and other intellectual property laws.
Save to the extent expressly permitted by applicable laws or in writing by us, you are not in any circumstances permitted to:
- copy, adapt, vary, edit, modify, download, distribute, translate, decipher, de-compile, transpose, interfere with or permanently store, in whole or part, any of our Content;
- make commercial use of our Content without obtaining a licence form us or our licensors;
- photograph or record as or convert into video or audio, all or any part of our Content; or
- remove, obscure or otherwise tamper with any copyright and proprietary notices that relate to or are contained within our Content.
It is our policy to virus check documents and files before they are posted on our sites. However, we cannot guarantee that documents or files downloaded from our sites will be free from viruses. Accordingly, for your own protection, you must use virus-checking software when using our sites.
You may only use our sites for lawful purposes.
All electronic links to any part of this site requires our permission. Please email requests to generalenquiries@shoosmiths.com. Where consent is not obtained we reserve the right to remove any link at any time.
We reserve the right to vary or amend these terms and conditions from time to time. Any changes shall take effect upon posting to our sites.
If you have any questions regarding these terms, please contact generalenquiries@shoosmiths.com.
Shoosmiths LLP is a limited liability partnership registered in England and Wales (number OC374987).
We use the word partner to refer to a member of Shoosmiths LLP, or an employee or consultant with equivalent standing and qualifications. A list of members' names together with a list of non members who are designated as partners is available for inspection at our registered office at 1 Bow Churchyard, London, EC4M 9DQ.
Shoosmiths LLP is authorised and regulated by the Solicitors Regulation Authority, our SRA number is 569065. Our professional rules can be accessed from the Solicitors Regulation Authority website at www.sra.org.uk.
Shoosmiths LLP is recognised as a multi-national practice with the Law Society of Scotland which regulates Scottish activities. The professional rules and guidance which apply to our Scottish lawyers can be found at www.lawscot.org.uk.
Shoosmiths LLP is an ancillary insurance intermediary and is not authorised by the Financial Conduct Authority. However, we are included on the register maintained by the Financial Conduct Authority so that we can carry on insurance distribution activity, which is broadly the advising on, selling and administration of insurance contracts. Our Exempt Professional Firm reference number is LS 569065. This part of our business, including arrangements for complaints or redress if something goes wrong, is regulated by the Solicitors Regulation Authority and the Law Society of Scotland (certificate number 43932). The register can be accessed via the Financial Conduct Authority website at www.fca.org.uk.
Shoosmiths LLP is registered for VAT purposes with VAT registration number GB119 5708 56.
We pay interest on client money in accordance with the SRA Accounts Rules and the rules of the Law Society of Scotland. Further information on our interest policy is available below.
Shoosmiths (Northern Ireland) LLP is a limited liability partnership registered in Northern Ireland (number NC001384) and is authorised and regulated by the Law Society of Northern Ireland. Our professional rules can be found at https://www.lawsoc-ni.org/
A list of members is available at the registered office at 2nd Floor, 2-14 East Bridge Street Belfast BT1 3NQ.
Shoosmiths (Northern Ireland) LLP is an ancillary insurance intermediary and is not authorised by the Financial Conduct Authority. However, we are included on the register maintained by the Financial Conduct Authority so that we can carry on insurance distribution activity, which is broadly the advising on, selling and administration of insurance contracts. Our Exempt Professional Firm reference number is LSNI1240. This part of our business, including arrangements for complaints or redress if something goes wrong, is regulated by the Law Society of Northern Ireland. The register can be accessed via the Financial Conduct Authority website at www.fca.org.uk.
Shoosmiths (Northern Ireland) LLP is registered for VAT purposes with VAT registration number GB 255 8007 04.
Shoosmiths (Northern Ireland) LLP maintains mandatory professional indemnity insurance through the Law Society of Northern Ireland Master policy for business transacted in Northern Ireland. The policy is managed by ABL Group of Jennymount Business Park, Belfast BT15 3HN. In addition, we maintain worldwide professional indemnity insurance as set out in the insurance section below.
Shoosmiths Europe LLP is a limited liability partnership registered in England and Wales (number OC440739) and is authorised and regulated by the Solicitors Regulation Authority (SRA ID 8002632). Our professional rules can be found at www.sra.org.uk.
A list of members' names together with a list of non members who are designated as partners is available for inspection at our registered office at 1 Bow Churchyard, London, EC4M 9DQ.
Our office in Belgium operates as a branch of Shoosmiths Europe LLP.
Our lawyers practising in Belgium are admitted to practice as lawyers (avocat/advocaat) and are members of the Ordre français des avocats du Barreau de Bruxelles. The regulatory rules applicable to the professional conduct of lawyers in Belgium can be found here.
Our TVA/VAT number in Belgium is BE0789747373.
A copy of our complaints procedure is available below. However, if we are unable to resolve your concerns through internal channels, our clients may refer a matter to the relevant disciplinary board of the local bar.
Lawyers registered with the Brussels Bar are covered by an insurance policy provided by their bar. In addition, we maintain worldwide professional indemnity insurance as set out below.
If you have any concerns about either our service or our bills please raise them in the first instance with the person handling your matter, their supervisor or the client partner identified in our Terms of Engagement Letter. If you are unable to raise the issue with the person responsible for your matter you can also contact clientexperience@shoosmiths.com.
We will then acknowledge your complaint as soon as possible (but usually within 7 working days) and assign an independent person to investigate your concerns. We will also let you know in our acknowledgement who will be investigating your concerns and will provide contact details.
We will find out what happened, usually by reviewing the file and by talking to the person who acted for you. Sometimes as a result, we will need further information which may mean we need to contact you to raise queries by email or in writing. We will inform you how long this will take which will take account of your personal circumstances.
We will conduct a thorough investigation, tell you what we have found out within the agreed timescale and, where appropriate, suggest a solution or remedy through a final response letter which will explain the reasons behind the decision and which we will issue to you within a reasonable time period as agreed.
We hope that you will be satisfied with our conclusion, but if we have not been able to resolve your complaint then our final response letter will direct you, as appropriate, or will confirm how you may escalate your complaint to the relevant independent complaints body for your jurisdiction as set out below.
England
If we are unable to resolve your complaint within 8 weeks of receiving full details, then you may be able to ask for it to be independently reviewed by the Legal Ombudsman. You should refer to their website, listed below, to check that you qualify for the scheme.
The Legal Ombudsman investigates complaints about service issues with lawyers. The Legal Ombudsman expects complaints to be made to them within one year of the date of the act or omission about which you are concerned or within one year of you realising there was a concern. You must also refer your concerns to the Legal Ombudsman within six months of our final response to you.
The Legal Ombudsman’s contact details are:
Legal Ombudsman, PO Box 6167,
Slough,
SL1 0EH
Telephone: 0300 555 0333 Minicom: 0300 555 1777
Website: www.legalombudsman.org.uk
The Legal Ombudsman deals with service issues. If you are concerned about our conduct or behaviour rather than our service, your complaint should be addressed to the Solicitors Regulation Authority.
Alternative approved complaints bodies such as ProMediate exist, which are competent to deal with complaints about legal services, if we both agree, but as you are able to use the services of the Legal Ombudsman, we do not intend to use their scheme.
Scotland
If we are unable to resolve your complaint, you have the right to make a complaint to the SLCC by writing to:
12-13 St Andrew Square,
Edinburgh
EH2 2AF
Email: enquiries@scottishlegalcomplaints.org.uk
Telephone number: 0131 201 2130.
You can find out more details and access a complaint form and information about the time limits for making a complaint from the SLCC website: www.scottishlegalcomplaints.org.uk.
Alternative approved complaints bodies such as ProMediate exist, which are competent to deal with complaints about legal services, if we both agree, but as you are able to use the services of the Scottish Legal Complaints Commission, we do not intend to use their scheme.
Northern Ireland
Please write to Grant Edwards (Partner) at our Belfast office setting out your concerns. Your complaint will be investigated and a response provided within 28 days. If we are unable to resolve your complaint or the 28 days has elapsed without due cause, you have a right to complain to the Law Society of Northern Ireland.
You should raise your complaint with them within six months from completion of your business or within six months of you discovering a cause for concern, whichever is later.
Contact details for The Law Society of Northern Ireland are:
96 Victoria Street, Belfast,
BT1 3GN
Telephone: 02890 231614
Website: www.lawsoc-ni.org
Belgium
If we are unable to resolve your concerns through internal channels, our clients may refer a matter to the relevant disciplinary board of the local bar.
Shoosmiths tax strategy
Our tax policy applies to Shoosmiths and all its subsidiaries ( the “firm”) for the financial year end 31 March 2025, and is set out in accordance with paragraphs 16(2) and 25(1) of Schedule 19 Finance Act 2016.
Tax compliance
Shoosmiths is committed to adhering to all aspects of tax law, as outlined in paragraph 15(1) of Schedule 19. This commitment includes paying the correct amount of taxes, complying with all statutory tax obligations, and submitting the relevant tax filings on time. We also expect our partners and directors to act in accordance with all UK tax laws and any additional jurisdictions they may be subject to. This includes refraining from engaging in any dubious or aggressive tax planning strategies.
Tax planning & governance
Ultimate responsibility for the firm's tax obligations resides with the Board. The operational management and compliance responsibilities are carried out by the firm’s business services tax team, who report to the Head of Finance and the Chief Financial Officer, with periodic oversight from the Finance and Audit Committee.
We consider applicable tax laws in all the countries in which we operate, and factor in any potential impact on our reputation, as well as alignment with the firm's values and long-term strategy.
Tax risk management
As the firm has grown and our tax obligations become more complex, so has our exposure to risk. We will monitor and manage such risks as and when they arise, to ensure we remain fully compliant with all our tax obligations. Any occasion where there is potential ambiguity or intricacy surrounding a risk, we will seek external specialist advice. The firm takes a prudent approach in our tax responsibilities and does not partake in any actions that may result in adverse tax consequences for the firm or its partners.
Relationship with HMRC
We maintain a constructive and transparent relationship with HMRC, acting in accordance with Shoosmiths values.
When any areas of uncertainty arise, we endeavour to resolve through open lines of communication.
Anti-facilitation of tax evasion statement
Shoosmiths takes its responsibilities to prevent tax evasion seriously. The firm adopts a zero-tolerance approach towards the facilitation of tax evasion, whether undertaken by employees, clients or third parties.
Tax evasion is not a victimless crime. The evasion of tax means that there is less money available to pay for hospitals, roads and public services which therefore impacts innocent individuals.
Shoosmiths has adopted policies and procedures to prevent the firm being used to facilitate tax evasion. We are committed to educating employees and clients to ensure they are aware of the issues and how to prevent any involvement in facilitating tax evasion.
The firm has appointed the Director of Risk and Ethics (R&E) to ensure the firm has reasonable procedures in place to prevent the facilitation of tax evasion.
All concerns about potential tax evasion should be directed to R&E or to the Tax department.
David Jackson, Chief Executive & Kirsten Hewson, Chair
8 August 2025
Introduction
This policy sets out how Shoosmiths LLP and Shoosmiths (Northern Ireland) LLP (Shoosmiths) applies interest in relation to funds held in our client bank account, in accordance with regulatory requirements. Shoosmiths is committed to compliance with its obligations under the SRA Standards and Regulations, the Law Society of Scotland Practice Rules and the Law Society of Northern Ireland Solicitors Accounts Regulations.
Background
Our interest policy seeks to provide a fair outcome for clients whilst recognising that money must be immediately available, unless clear instructions are received to the contrary.
As required under the regulations, Shoosmiths must ensure that client money is kept safe, available for the purpose for which it is provided and separate from funds belonging to the firm.
Client money must be held in a client account as defined by the Banking Act. In doing this, funds are protected from being used to cover any liability to the bank by the firm.
There are two types of client account:
- a general client account where most client money is held. This is on an instant access basis to ensure immediate access to funds and means it is unlikely you will receive as much interest on money held as might have been obtained had you held and invested the funds yourself
- a designated client account. This account is set up specifically for an individual client and will include in its title a reference to your identity. These are sometimes set up when there are specific contractual requirements to do so.
Application of interest for client funds held
Money held in a designated client account - we will account to you for all the interest earned on that account (net of any tax deducted at source).
Money held in a general client account (or money under our control which should have been held in a client account but was not) - we will account to you for interest when it is fair and reasonable to do so in all the circumstances having regard to the principles and practices as detailed below:
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we will compound interest quarterly
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we will normally calculate and pay interest once your matter has been concluded, however there may be instances where it might be more appropriate to account for interest at intervals throughout the matter
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due to regulatory requirements and administrative costs involved we will not pay interest if the sum calculated is less than £50 in total for the full period during which we hold your money in client account (less than £20 for cases falling under the Law Society of Northern Ireland jurisdiction) or if upon file closure there is less than £5 due
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we reserve the right to set off any interest due to you against any amounts due to us
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we will retain interest paid to us by the bank on the aggregate of all client money held in the general client account
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we will not pay interest on money held:
- for payment of a professional disbursement once counsel or other professional has requested a delay in settlement
- on an advance from us into our general client account to fund a payment on your behalf in excess of funds already held for you in that account
- if there is an agreement to contract out of the provisions of this policy.
Calculation of interest payable
Interest will be calculated and paid by reference to applicable rates over the period for which we hold cleared funds.
Unless otherwise agreed, where we are conducting more than one matter for you, balances will not be aggregated for calculation purposes.
Review
This policy will be reviewed from time to time to ensure that it continues to deliver a fair outcome to clients.
Click the links below to access the relevant documents
The Shoosmiths Retirement Savings Scheme (SRSS) Annual Newsletter
The GPP (Group Personal Pension) Current Newsletter
Statement of Investment Principles
SRSS
If you’re a member of the Shoosmiths Retirement Saving Scheme (SRSS), the contact details for Aviva are:
Email: gpsrssterms@avivaservicing.co.uk
Tel: 0345 268 2147
GPP
If you’re a member of the Group Personal Pension plan, the contact details for Aviva are:
Email: pensions.billing@aviva.com
Tel: 0800 158 2570