The information contained in this site is of a general nature. It is not a substitute for professional advice. You are advised to obtain specific professional advice before you take any action.

This website is published for the information of clients. Resources 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. 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 by SAIL Business Solutions Ltd.