Disclaimer >>

For information of users: The material included in this site is primarily published for the information of clients. It 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 published herein, can be accepted by the authors or the firm

You may copy, or download onto hard disk any information obtained from this site but such information must not be amended or used for any purpose other than your own personal use.

No part of the book-keeping-services.com may be distributed or copied for any commercial purpose.