Gifts Policy (Jan26)

Purpose

This policy aims to inform us all (and any other party to whom this policy has been communicated) of the firm’s procedures for the giving and receiving of gifts.

The firm’s approach to the giving and receiving of gifts is part of our broader anti-bribery policy.

Scope

This policy applies to all of us, including managers, consultants and any third-party that this policy has been communicated to.

Responsibility

The Compliance Officer for Legal Practice (COLP) is responsible for this policy and ensuring that it is implemented throughout the firm. That is the person to whom you should report matters under this policy and who may give necessary approvals.

All of us (and any third party to whom this policy applies) are responsible for ensuring that we comply with it. Failure to do so may result in disciplinary action.

General principles

You must avoid any situation in which a person could perceive that there was a risk of someone’s business decision being influenced improperly by a gift or other improper inducement being given or received. Failing to avoid such a situation   could result in heavy penalties for you and the firm. It is important that if you have any concerns in this area, you do not keep them to yourself and, if in doubt, always discuss the matter with the COLP.

Ensure that detailed file notes are prepared in relation to the giving or receiving of any gifts – this is to include what the gift is, whether it was accepted or declined and the reasons why.

Gifts from clients

Sometimes, a grateful client may wish to show his or her appreciation. That may take the form of entertainment (invitations to sports events etc.) or gifts to you or your family.

Refusing a gift can hurt the lawyer-client relationship, particularly if the gift is small (a bottle of champagne, etc.) or some sort of entertainment. In general, the firm encourages close relationships between lawyer and client. Thus, occasional small gifts and entertainment invitations should be graciously accepted.

However, a valuable gift, some forms of gift or even a series of modest gifts may threaten your independence in your relationship with the client and, as such, influence or be perceived as influencing your legal judgements and billing practices. A significant gift may also create an “own interest” conflict of interests or the significant risk of such a conflict.

One must also be aware of how gifts might be perceived by a third party or, indeed the Solicitors Regulation Authority (SRA) or Solicitors Disciplinary Tribunal. Accordingly, the following rules apply to all employees and partners.

Gift Register

All gifts from clients worth £150 or more must be recorded in the gifts register which is maintained by the COLP. You are, therefore, required to report all gifts to the COLP using the Gift Register/ Gift/Hospitality Register within Access Legal Compliance by sending the COLP an email with the following information (i) the name of the client and (ii) a description of the gift and its value (or approximate value if necessary).

Gift approval

You cannot accept any of the following from a client without Timothy Halliday’s (COLP) written approval:

• any gift worth £500 or more, on a one-off or cumulative basis.
• more than one gift from the same client in any one-year period; or
• attendance at any hospitality events abroad or involving overnight accommodation.

To request approval of any such gifts, e-mail Timothy Halliday with (i) the name of the client and (ii) a description of the gift and its value (or approximate value if necessary). You may be required to answer additional questions regarding the gift and/or your relationship with the client as part of the approval process.

Entertainment

Entertainment usually falls into two categories: business and non-business.

Business entertainment usually occurs when the lawyer and the client are meeting primarily to conduct the client’s affairs or socializing in a business context (e.g., where the client pays a lunch bill). There is generally no problem accepting such client generosities except that advanced written approval from Timothy Halliday (COLP) is required if the entertainment exceeds £500 in value. If such invitations are repeated, the firm may wish to review the matter with you.

Examples of non-business entertainment include the client taking you to a sports or cultural event. Ordinarily, these are one-time events which would have no impact on your independence but, in some cases, because of the financial magnitude or the chance of repetition you must disclose such gifts.

Accordingly, a non-business entertainment invitation, which might be expected to exceed £500 in value, shall require Timothy Halliday’s advanced written approval. If such invitations are repeated, the firm may wish to review the matter with you.

Gifts of cash or cash equivalents

Neither you nor your family shall accept any gift of cash or cash equivalents from a client, no matter what size. “Cash equivalents” include, but are not limited to, gift vouchers and securities.

Loans

You must not accept a loan from a client unless the client is in the business of regularly lending money. If the client is in the business of lending money and the loan is made under terms not generally available to others, report the matter.

Services

You must not perform free or discounted legal work in return for free or discounted goods or services from a client.

If a client offers you free or discounted goods or services as a gift, that will fall within the reporting and approval requirements above.

Bequests (gifts in wills)

You must not write a will which gives you or a close family member or a person connected with you a bequest. If a client insists on making the bequest, you should explain that s/he should use a different firm.

The firm may make an exception for a will written for a close family member if the bequest is modest both in itself and in relation to the size of the estate, or is merely a proportionate share of the estate, no greater than that of other family members with an equal claim on the testator’s generosity. An example would be, drafting wills for your parents where the surviving parent wishes to leave the residuary estate to you and your siblings in equal shares.

Obtain approval first. Even then, consideration should be given to having the will written by another lawyer in the office after consulting the family member.

Where you decide it is appropriate to proceed with the request, ensure that detailed file notes are prepared that make it clear that the testator knew and approved of the contents of their will and which explain why any bequests to you, your family member or connected person are appropriate given the circumstances. It may also be necessary to warn the client of the potential implications should undue influence be raised in the future.

Gifts, loans, etc. from family members

The above restrictions on gifts and loans are intended to apply to matters arising out of a lawyer-client relationship and not matters which would occur in the normal course between family members when the family member happens to be a client. However, you should report all dealings with such family members which exceed £10,000 in value, or which are unusual in nature, or which exceed £1,500 in value if the family member concerned is vulnerable.

Gifts from suppliers

Some employees and partners deal with suppliers of goods and services to the firm. Such dealings should be based on considerations of what is in the best interest of the firm and its clients and there must be no appearance of personal impropriety or personal gain.

You should therefore decline any gifts of the following kinds:

• cash or cash equivalents (such as gift vouchers or securities).
• loans, unless the supplier is in the business of lending money and the loan is made on terms generally available.
• participation in a contest, sweepstake, or other promotion, where prizes are awarded based on your activities at the firm; and
• free or discounted services or goods, for personal use unless they fall within the exceptions below.

You may, however, accept the following:

• entertainment, if the primary purpose of the meeting or event is to learn about the supplier’s good or services and the entertainment does not exceed £250 in value.
• small gifts or prizes not exceeding £100 in value, from supplier sponsored conferences and the like, provided the goods are also offered to all attendees; and
• occasional small gifts or entertainment not exceeding £100 in value and which you promptly disclose. Acceptance does not require advance approval, only disclosure. If such gifts or entertainment are repeated, the firm may wish to review the matter with you.

Gifts and fees for speaking and writing

If you are offered gifts for speaking or writing on legal or business issues by non-clients, you should try to negotiate a money sum so long as it is tactful to do so (as it ordinarily would be in the case of a commercial organisation) and render a firm invoice in the usual way. If payment is still only offered, in kind, then you may keep the reward if it is a “one off” and does not exceed £250 in value. Otherwise, you must account to the firm for the reward.

This guidance is not intended to address every situation which can arise; the firm may make different arrangements in some cases.

Gifts to clients

Any gifts (whether from the firm or from employees or partners) to any employees or agents of a current or prospective client must comply with the client’s policy concerning the receipt of gifts by its employees and agents. Many clients have policies that forbid their employees and agents from accepting gifts or from accepting gifts of other than nominal value or that require approval or reporting.

You should not give a gift to a current or prospective client which:

• is in the form of cash or cash equivalents, such as gift vouchers.
• involves something being promised or offered in return.
• the recipient or the giver would not wish to be known to their employers or principals; or
• is substantial in value.

Entertaining clients

Entertaining a client can be an excellent way to show our appreciation and to strengthen our relationship with the client. To be considered a reimbursable entertainment expense, however, you must participate in the entertainment and accompany the client and not just bestow tickets on the client. Please be sure to obtain appropriate COLP approval for the entertainment expense.

Gifts to referrers of work

Gifts to referrers of work can only be given at Christmas or for other special occasions and cannot exceed £150. All such gifts must be reported to the COLP using the Gift/Hospitality Register within Access Legal Compliance.

Review of this policy

This policy will be reviewed at least annually by Timothy Halliday (COLP)

January 2026