Important Notice

Our publications contain material of a general nature only and may not to be relied upon as any form of substitute for receiving specific professional advice which takes into account all your circumstances.

Accordingly, we and the publisher make no representation or warranty, expressed or implied, about the accuracy or completeness of any publication or their relevance to your circumstances.

Whilst we and the publisher believe that the information contained in these publications was relevant at the date of publication, there may be recent changes which are not covered and you should check with us about any action you propose to take or choose not to take.

Whilst reasonable effort has been made in collecting and preparing material for inclusion in publications, neither we or the publisher warrant that the information therein is complete or accurate, and we do not assume, and hereby disclaim, any liability to any person for any loss or damage caused by errors or omissions in any publication howsoever such errors or omissions may have arisen.