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This website is designed specifically for general information use only and does not attempt to give specific advice relating to a users circumstance. We will endeavor to keep the website and its contents up to date but there may be times when this is not the case. Before proceeding with any action we recommend that you contact us by telephone, letter or e-mail.

This website is published for the information of clients. Resources and factsheets provide only 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. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material can be accepted by the authors or the firm.