Our basic philosophy is that fees should reflect the value of the work to the client. Subject to this, they are charged having regard to the degree of skill involved, the time necessarily spent on the assignment, the degree of risk and responsibility which the work entails and the priority and importance of the work to the client. In some cases we can give a reasonable estimate before the work commences, in some cases, where it is appropriate, it may be possible to limit the work within a certain fee. In other cases, it will only be possible to determine the fee on completion of the assignment if the scope of the work is not known on commencement, e.g. where negotiation of values with HM Revenue & Customs or others is involved. We can advise the client of the fees to date at any time.