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The content of this website and the blog is intended for the personal use of the reader, who accepts full and all responsibility for its use.  Whilst we have made every effort to ensure that the information contained in this website is from reliable sources, we do not and will not accept any responsibility for any inaccuracies, errors, or omissions; or for the consequences or your acting or otherwise on the information provided. Changes in legislation and other factors can affect the specific topic that is being discussed. It is not intended that the information contained in this site or blog be a substitute for advice and consultation with a suitably trained professional adviser.  Further specific advice on any matter referred to must be taken at all times as many items that may be of interest could have been extracted from complex legislation where additional guidance is required.  All information in the blog is provided “as is” with no guarantee of accuracy, or of the results that may be obtained from its use.  We are not liable to you or anyone else for a decision made or action taken based on the information contained in the blog.


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