Previous accountant withholding primary records
Hi - thank you in advance for all advice.
I have two clients who have moved on from previous accountants and have not been able to get primary records back from them - ie bank statements, invoices, receipts, sales records etc.
In both cases, I highly suspect but cannot be certain that neither accountant was a member of a professional body. In one case the accountant has refused to pass back records until fees are settled. The client disputes the fees (naively agreed without written contract) and also suspects that the accountant has not maintained the bookkeeping as agreed.
My understanding is that the accountant can withhold the bookkeeping as this relates to the work he was paid to undertake but cannot withhold the primary records.
Can anyone confirm this?
- Companies house strike off 56 2
- Tax treatment of alterations to property 76 2
- Moving to the cloud 614 9
- Iris open space/doc exchange for SATRs 149 2
- How long are you waiting for appeal reply 80 1
- How much to charge for payroll? 730 16
- When do we qualify for state pension? 167 2
- Unincorporated charity transfer to CIO 135 4
- BTC vs Digita 979 29
- Seeking a tax case 269 8
- Has anyone tried calling HMRC to get tax on dividends put in code? 298 4
- See you all on the other side 247 5
- VATABLE Income 296 3
- Auto enrolment contribution rates 242 2
- Different Filing Dates - Help! 270 7
- What are we calling cloud now? 494 6
- P11D software 113 1
- Write off of loans FROM participators 534 9
- VAT - business splitting 237 3
- Income tax or Capital gains tax? 587 16
- HMRC Joint Filing 524
- Capital Contribution towards a company car 393
- Capital Reduction & Impact on EIS Shares 353
- IRIS and FRS 102 326
- Capitalising Finance Lease 293
- USA help 286
- National Minimum Wage issue on Directors joining a Workplace Pension 247
- Capital gains on rental property 228
- Dormant company accounts under FRS 102 226
- Sage Coretime 217