I have my own accountancy practice and do not do any work on clients' premises.
I was hired to prepare a client's VAT Returns, Annual Accounts and SA Tax Returns, which necessitated devising and writing up an Excel cash book from source documents provided to me. I designed an Excel workbook specifically for this client and never charged for so doing.
The question is this: When returning the client's paperwork, am I obliged to also hand over the Excel-produced cash book as I consider it to be my work product and thus belonging to me not the client even though the client was billed for writing up the books of account?
I realise that I could either print off the cash book or email it as a pdf file, which would avoid me sending the Excel spreadsheet and giving away my handiwork. However, I am more concerned as to whether I MUST hand over the computer-generated cash book.
I can hardly return something I was not given.
The reason why I don't want to be co-operative with the (ex) client is because I am owed fees which are unrelated to any of the above and I'm blowed if I am going to hand over more than I am required to do.