Disclaimer 

This web site is designed specifically for general information use only and does not attempt to give specific advice relating to a users circumstances.  We will endeavour to keep the website and its contents up to date but there may be times when this is not the case.  Before proceeding with any action we recommend that you either contact us by telephone, letter or e-mail or seek other professional advice.

The website is provided free of charge and is intended for use by UK residents only.  The information it contains refers only to UK residents.  We do not accept any liability to any visitor for any loss, damage or expense which may be incurred as a result of any reliance or on-reliance on any information contained in this website.