Disclaimer
We are constantly developing this web site and so its contents and analytical results are liable to change at any time.

In addition, in order to present general analyses which are applicable to a wide range of visitors to this site, we have simplified some of the analyses, examples and calculations to make them more understandable for the majority of site visitors.

In view of the above, whilst all reasonable care has been taken in the preparation and production of this web site, all information and calculations provided in this web site and associated documents and materials are for illustrative purposes only.

In particular, tax, accounting and finance calculations displayed on this site and any associated recommendations or advice given are based upon interpretation of legislation and practice.

Legislation, practice and interpretation may change at any time, so consult your independent professional advisers before acting upon any material contained in this site.

If you access or use the information included in this site, you acknowledge that you have read and agree with the above statement and absolve and indemnify the author, publisher, web site host, holder of the domain name addressed by this site or any of their introducers, agents or sub-contractors for any loss or damage (other than death) caused to or incurred by you or any person, persons or body acting or failing to act upon information, advice or recommendations contained herein.