The information herein is believed to be accurate and reliable but no warranty to that effect is given and Minett & Partners Chartered Accountants & Business Advisors, its employees or any other person accepts no liability for any claim in respect of anything and of the consequences of anything done or omitted to be done by any person acting in reliance, whether wholly or partially, upon the contents of this publication.

No person should act on the basis of any information contained herein without considering and if necessary taking appropriate professional advice upon his or her own particular circumstances.