The information on this web site is for guidance only and is believed to be correct, however, we strongly recommend you speak to your accountant or tax adviser before taking any action based on this information.

Information and figures are subject to change, we cannot be held responsible for any consequences as a result of acting on the information contained in the pages.

We believe the information to be in the public domain. If this is not the case we would appreciate it if you could inform us as soon as possible