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

This website is published for the information of clients. Free resources provides 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.

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The information in this site is of a general nature and is not a substitute for professional advice. You are recommended to obtain specific professional advice before you take any action. © AVN Picktree Limited. Registered Office: Picktree House, Monks Walk, Farnham, Surrey GU9 8HT. Registered in England & Wales No. 4444034.

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E: rick@avnpicktree.com