This website and its contents is owned by Thomas Westcott and is made available by Thomas Westcott to users on the basis of the terms below.

We are registered with the Institute of Chartered Accountants in England and Wales as Chartered Accountants and can be found on the register at using our firm name and location.


Material from the site may be downloaded, viewed, printed, copied on to the hard disc of your computer and used for your own personal, non-commercial purposes in good faith only.

No right is granted to use the site to transmit or re-circulate any material to any third party except where expressly permitted; or in such a way as to remove the copyright or trademark notice(s) from any copies of any material made in accordance with these terms.


Thomas Westcott uses reasonable care to make sure that the information contained on this site is accurate and up to date. However, all use of the information provided on this site is at your own risk and Thomas Westcott do not accept any liability arising out of any reliance placed on the information contained within the site. Any specific facts should be checked directly with Thomas Westcott prior to reliance on them. You should obtain specific professional advice from Thomas Westcott or an alternative professional advisor before making any decisions based on the information contained within the site.

Thomas Westcott has no control over the use to which the information contained on the site may be put by the user and Thomas Westcott does not, therefore, accept any liability arising out of any reliance on such information.

Links To and From Other Websites

The site may contain links to external websites. These links are included to give users the opportunity to access other pages that may be of assistance to them. Thomas Westcott has not reviewed all of these third party websites and does not control and is not responsible for them nor their content or availability. Thomas Westcott does not, therefore, endorse or make any representations about them or any material thereon and if you decide to access any of the third party websites linked to the Thomas Westcott website you do so entirely at your own risk.


Thomas Westcott has taken reasonable effort to ensure that the site is free from viruses. However, no warranties are given that it is free from viruses and users are responsible for ensuring that they have installed adequate virus checking software. Thomas Westcott provides no guarantee that this website and any software; email; files or programme is free from virus or other computer code and accept no liability in this regard.

Insolvency Work

In carrying out all professional work relating to an insolvency appointment, an Insolvency Practitioner is bound by the Insolvency Code of Ethics. The code of ethics which can be found at ICAEW Ethics.

Complaints Procedure

If at any time you would like to discuss with us how our service to you could be improved, or if you are dissatisfied with the service you are receiving, please let us know by contacting Mr Jon Mitchell at Thomas Westcott Business Recovery LLP, 26-28 Southernhay East, Exeter, Devon EX1 1NS.

Whilst we undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you, if you remain unsatisfied, you have the right to refer the matter to the Insolvency Complaints Gateway which is operated by the Insolvency Service, an Executive Agency of the Department of Business Innovation and Skills (BIS).  Complaints can be made by email, telephone or letter as follows: