A number of fact sheets are available on this site for general guidance and information. This material is published for the information of clients. They 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. Therefore 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 the firm.
The fact sheets currently available on this site are: