How we source

What “Sourced” means on every figure you show a client.


Counsel states only what it can stand behind. Every rate in a matter is Sourced: it carries its provenance — the publisher, the date, and a confidence grade — so a partner can show the working, not just the number.

Sourced
Each figure is tied to at least one dated citation and is graded for confidence. We deliberately do not stamp a client-facing memorandum with the word “verified” — “Sourced and dated” is the honest claim, and it is the one a file can withstand on review.

Primary and secondary sources

Behind each figure, every citation is classified by where it comes from. A primary source is the law itself — a government tax authority, the statute, or an official intergovernmental body. A secondary source is an authoritative professional reference, such as the worldwide tax summaries the major accountancy firms maintain. A matter draws on both, and the underlying record shows you which is which.

Confidence is a separate axis

The confidence grade on a figure — confirmed or uncertain — describes how settled the sourcing is, not how strong your client's position is. It scores our research, never the matter. Where a figure is not yet settled, the analysis says so plainly rather than presenting it as fixed.

Why the labels can’t drift

A source's type is a function of its origin, not a hand-keyed field, and an automated build check refuses to ship if the same authority is ever filed two different ways. So what the file claims and what the evidence supports stay locked together as coverage grows.

Tax Monkey Counsel provides sourced, dated information for research and planning — not legal or tax advice. Confirm any conclusion with a qualified lawyer or accountant before acting. ← Back to Matters