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Assumption for our fee estimateWe have made the following assumptions in calculating the above fee: Appropriate documentation and access to your team members as required to complete yourcorporate tax return will be provided by you and available to use for the management of thetimetable (Appendix B) as set out in this engagement letter. No significant corporate tax return issues (apart from those identified prior to the commencement of the engagement) will arise during the course of our work which will require significant effort in investigation and resolution. Significant corporate tax return issues, for the purpose of this engagement, are considered to be issues which would require us to spend more than two hours of our time in investigation andresolution.
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