Information provided on this website is of a general non-specific nature; you should seek the professional advice of an accountant before making decisions. We endeavour to provide accurate information on the website; however, we cannot guarantee that the information is completely error free. We disclaim all warranties on the information provided.

External links to third-party websites are provided for your interest. We have no control over the content of third-party websites, and therefore neither endorse them nor provide warranties on their content.

You may print, copy or store any of the content in this website for personal use provided it is not altered or placed into any other document. You may not use images or text displayed on this website for commercial purposes.