In addition to the auditors' remuneration charges disclosed above are amounts of £nil (2013: £679,000; 2012: £1,975,000) relating to tax planning
advice, general assurance and other advice in connection with a public offer of shares and either charged as exceptional items when they are not directly
attributable to the issue of new shares (see note 6) or offset against share premium when they are directly attributable to the issue of new shares.