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Legal & Disclaimer

Any information provided on this web site is of a general information purposes only and not a substitute for specific advice in your own circumstances. You are advised to obtain specific professional advice from a professional accountant before you take any action or refrain from action.

Whilst we try to use reasonable efforts to provide accurate, complete

and up-to-date information, we do not warrant that it is such.

We and our associates disclaim all warranties. The reliance you place

on such information is therefore strictly at your own risk. In no event we

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or consequential loss or damage, or any loss whatsoever arising in

connection with the use of this website.

The information can only provide an overview of the regulations in force

at the date of publication, and no action should be taken without consulting

the detailed legislation or seeking professional advice.

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