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The works on this web site are given for general information purposes only and do not constitute professional advice. We do not accept any responsibility for loss which may arise from relying on information contained on this site.

You must seek professional advice in relation to any area covered by this website in respect of which you have any doubts whatsoever.

A G Smith Ltd Chartered Certified Accountants does not represent or warrant that the information accessible via this website is accurate, complete or current. A G Smith Ltd Chartered Certified Accountants has no liability whatsoever for any use which you make of such information.

The information provided on this website has not been written to meet your individual requirements and it is your sole responsibility to satisfy yourself prior to using this information in any way that it is suitable for your purposes. Before making any decisions based on any information contained on this website, you are strongly advised to refer to alternative independent sources of information to substantiate the basis for your decision.

Whilst A G Smith Ltd Chartered Certified Accountants makes all reasonable attempts to exclude viruses from this website, it cannot ensure such exclusion and no liability is accepted for viruses. Thus, you are recommended to take all appropriate safeguards before downloading information from this site.

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